{"version":"1.0","type":"link","title":"Wuliger v. Commissioner","url":"https://uplaw.us/documents/opinion/wuliger-v-commissioner-16-bta-1220--0b2ef4171a5821f3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0b2ef4171a5821f3.png","thumbnail_width":1200,"thumbnail_height":630}