{"version":"1.0","type":"link","title":"Wheelock v. Commissioner","url":"https://uplaw.us/documents/opinion/wheelock-v-commissioner-28-bta-611--0fea982fc0391a8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0fea982fc0391a8b.png","thumbnail_width":1200,"thumbnail_height":630}