{"version":"1.0","type":"link","title":"Wheelock v. Commissioner","url":"https://uplaw.us/documents/opinion/wheelock-v-commissioner-13-bta-828--9c764537ce4df406","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9c764537ce4df406.png","thumbnail_width":1200,"thumbnail_height":630}