{"version":"1.0","type":"link","title":"R. D. Merrill Co. v. Commissioner","url":"https://uplaw.us/documents/tax/r-d-merrill-co-v-commissioner-4-tc-955--226de3691a7467ab","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/226de3691a7467ab.png","thumbnail_width":1200,"thumbnail_height":630}