{"version":"1.0","type":"link","title":"Mellon v. Commissioner","url":"https://uplaw.us/documents/opinion/mellon-v-commissioner-36-bta-977--7798b65c18a2862c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7798b65c18a2862c.png","thumbnail_width":1200,"thumbnail_height":630}