{"version":"1.0","type":"link","title":"Wager v. Commissioner","url":"https://uplaw.us/documents/tax/wager-v-commissioner-52-tc-416--d02a2cacda32c73c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d02a2cacda32c73c.png","thumbnail_width":1200,"thumbnail_height":630}