{"version":"1.0","type":"link","title":"Miller v. Commissioner","url":"https://uplaw.us/documents/opinion/miller-v-commissioner-37-bta-830--1eb4e59fb0c28f34","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1eb4e59fb0c28f34.png","thumbnail_width":1200,"thumbnail_height":630}