{"version":"1.0","type":"link","title":"Merrill v. Commissioner","url":"https://uplaw.us/documents/tax/merrill-v-commissioner-40-tc-66--f379da13c41c6736","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f379da13c41c6736.png","thumbnail_width":1200,"thumbnail_height":630}