{"version":"1.0","type":"link","title":"Estate of Ratliff v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-ratliff-v-commissioner-101-tc-276--f0d67cd0c0c4d6ee","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f0d67cd0c0c4d6ee.png","thumbnail_width":1200,"thumbnail_height":630}