{"version":"1.0","type":"link","title":"Wheeler v. Commissioner","url":"https://uplaw.us/documents/tax/wheeler-v-commissioner-58-tc-459--bc804fb84bf10227","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bc804fb84bf10227.png","thumbnail_width":1200,"thumbnail_height":630}