{"version":"1.0","type":"link","title":"Merner v. Commissioner","url":"https://uplaw.us/documents/opinion/merner-v-commissioner-32-bta-658--5ffc097b6157d3a7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5ffc097b6157d3a7.png","thumbnail_width":1200,"thumbnail_height":630}