{"version":"1.0","type":"link","title":"Whitcomb v. Commissioner","url":"https://uplaw.us/documents/opinion/whitcomb-v-commissioner-22-bta-118--644543ea78c83aef","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/644543ea78c83aef.png","thumbnail_width":1200,"thumbnail_height":630}