{"version":"1.0","type":"link","title":"Merians v. Commissioner","url":"https://uplaw.us/documents/tax/merians-v-commissioner-60-tc-187--8856467d53cb16c3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8856467d53cb16c3.png","thumbnail_width":1200,"thumbnail_height":630}