{"version":"1.0","type":"link","title":"Estate of Miller v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-miller-v-commissioner-24-tc-923--6ea98fd44f09a4a7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6ea98fd44f09a4a7.png","thumbnail_width":1200,"thumbnail_height":630}