{"version":"1.0","type":"link","title":"Estate of Round v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-round-v-commissioner-40-tc-970--65864d498e25cedc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/65864d498e25cedc.png","thumbnail_width":1200,"thumbnail_height":630}