{"version":"1.0","type":"link","title":"Miller v. Commissioner","url":"https://uplaw.us/documents/tax/miller-v-commissioner-22-tc-293--30253a76309ada74","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/30253a76309ada74.png","thumbnail_width":1200,"thumbnail_height":630}