{"version":"1.0","type":"link","title":"Wilcox v. Commissioner","url":"https://uplaw.us/documents/opinion/wilcox-v-commissioner-43-bta-931--9448f08df0679f85","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9448f08df0679f85.png","thumbnail_width":1200,"thumbnail_height":630}