{"version":"1.0","type":"link","title":"Wetherill v. Commissioner","url":"https://uplaw.us/documents/opinion/wetherill-v-commissioner-36-bta-1259--0dd9a0e414140d93","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0dd9a0e414140d93.png","thumbnail_width":1200,"thumbnail_height":630}