{"version":"1.0","type":"link","title":"Wallace v. Commissioner","url":"https://uplaw.us/documents/opinion/wallace-v-commissioner-27-bta-902--4bedefe90ef4fd87","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4bedefe90ef4fd87.png","thumbnail_width":1200,"thumbnail_height":630}