{"version":"1.0","type":"link","title":"Estate of Thomas v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-thomas-v-commissioner-84-tc-412--d68f26dea61b3695","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d68f26dea61b3695.png","thumbnail_width":1200,"thumbnail_height":630}