{"version":"1.0","type":"link","title":"Wing v. Commissioner","url":"https://uplaw.us/documents/opinion/wing-v-commissioner-17-bta-1028--99161ed5d6022cae","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/99161ed5d6022cae.png","thumbnail_width":1200,"thumbnail_height":630}