{"version":"1.0","type":"link","title":"Wells v. Commissioner","url":"https://uplaw.us/documents/opinion/wells-v-commissioner-34-bta-315--76c943414efda38a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/76c943414efda38a.png","thumbnail_width":1200,"thumbnail_height":630}