{"version":"1.0","type":"link","title":"Melvin v. Commissioner","url":"https://uplaw.us/documents/tax/melvin-v-commissioner-88-tc-63--47c718ed7820b637","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/47c718ed7820b637.png","thumbnail_width":1200,"thumbnail_height":630}