{"version":"1.0","type":"link","title":"Miller v. Commissioner","url":"https://uplaw.us/documents/opinion/miller-v-commissioner-6-bta-94--828b4f21a0a92059","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/828b4f21a0a92059.png","thumbnail_width":1200,"thumbnail_height":630}