{"version":"1.0","type":"link","title":"Estate of Richards v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-richards-v-commissioner-20-tc-904--85e6cf376b58efdb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/85e6cf376b58efdb.png","thumbnail_width":1200,"thumbnail_height":630}