{"version":"1.0","type":"link","title":"Estate of Smith v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-smith-v-commissioner-57-tc-650--b2df722155446671","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b2df722155446671.png","thumbnail_width":1200,"thumbnail_height":630}