{"version":"1.0","type":"link","title":"Miller v. Commissioner","url":"https://uplaw.us/documents/ca2/miller-v-commissioner-150-f2d-823--7108422bfab18d0d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/7108422bfab18d0d.png","thumbnail_width":1200,"thumbnail_height":630}