{"version":"1.0","type":"link","title":"Whiteley v. Commissioner","url":"https://uplaw.us/documents/opinion/whiteley-v-commissioner-42-bta-316--398f9f63ff3939b6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/398f9f63ff3939b6.png","thumbnail_width":1200,"thumbnail_height":630}