{"version":"1.0","type":"link","title":"Waller v. Commissioner","url":"https://uplaw.us/documents/tax/waller-v-commissioner-39-tc-665--b526b581caa84dcf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b526b581caa84dcf.png","thumbnail_width":1200,"thumbnail_height":630}