{"version":"1.0","type":"link","title":"St. Clair Estate Co. v. Commissioner","url":"https://uplaw.us/documents/tax/st-clair-estate-co-v-commissioner-9-tc-392--b63ca806a8cf98a7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b63ca806a8cf98a7.png","thumbnail_width":1200,"thumbnail_height":630}