{"version":"1.0","type":"link","title":"Estate of Simmers v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-simmers-v-commissioner-23-tc-869--d482da66e731997b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d482da66e731997b.png","thumbnail_width":1200,"thumbnail_height":630}