{"version":"1.0","type":"link","title":"Miller & Paine v. Commissioner","url":"https://uplaw.us/documents/opinion/miller-and-paine-v-commissioner-42-bta-586--2bcb47574d8e5c67","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2bcb47574d8e5c67.png","thumbnail_width":1200,"thumbnail_height":630}