{"version":"1.0","type":"link","title":"Estate of Worcester v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-worcester-v-commissioner-1-tcm-527--83fdb7117d856a5d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/83fdb7117d856a5d.png","thumbnail_width":1200,"thumbnail_height":630}