{"version":"1.0","type":"link","title":"Estate of Miller v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-miller-v-commissioner-14-tc-657--10382da93e53ab70","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/10382da93e53ab70.png","thumbnail_width":1200,"thumbnail_height":630}