{"version":"1.0","type":"link","title":"Wilmot v. Commissioner","url":"https://uplaw.us/documents/opinion/wilmot-v-commissioner-44-bta-1155--54542aa6f2160ce6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/54542aa6f2160ce6.png","thumbnail_width":1200,"thumbnail_height":630}