{"version":"1.0","type":"link","title":"Miles v. Commissioner","url":"https://uplaw.us/documents/tax/miles-v-commissioner-31-tc-1001--d540d4e6d7053456","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d540d4e6d7053456.png","thumbnail_width":1200,"thumbnail_height":630}