{"version":"1.0","type":"link","title":"Phipps Estates v. Commissioner","url":"https://uplaw.us/documents/tax/phipps-estates-v-commissioner-5-tc-964--534dc1c31847f430","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/534dc1c31847f430.png","thumbnail_width":1200,"thumbnail_height":630}