{"version":"1.0","type":"link","title":"Willits v. Commissioner","url":"https://uplaw.us/documents/opinion/willits-v-commissioner-36-bta-294--e9fdfe0ce0deccd3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e9fdfe0ce0deccd3.png","thumbnail_width":1200,"thumbnail_height":630}