{"version":"1.0","type":"link","title":"Merkel v. Commissioner","url":"https://uplaw.us/documents/tax/merkel-v-commissioner-109-tc-463--6dd984c333214d5c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6dd984c333214d5c.png","thumbnail_width":1200,"thumbnail_height":630}