{"version":"1.0","type":"link","title":"Merrill Trust Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/merrill-trust-co-v-commissioner-21-bta-1409--65b2ce345ea136b4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/65b2ce345ea136b4.png","thumbnail_width":1200,"thumbnail_height":630}