{"version":"1.0","type":"link","title":"Miller v. Commissioner","url":"https://uplaw.us/documents/tax/miller-v-commissioner-19-tc-1046--556360228d8195aa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/556360228d8195aa.png","thumbnail_width":1200,"thumbnail_height":630}