{"version":"1.0","type":"link","title":"Walliser v. Commissioner","url":"https://uplaw.us/documents/tax/walliser-v-commissioner-72-tc-433--201ad3e337e21db8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/201ad3e337e21db8.png","thumbnail_width":1200,"thumbnail_height":630}