{"version":"1.0","type":"link","title":"Whiteley v. Commissioner","url":"https://uplaw.us/documents/tax/whiteley-v-commissioner-3-tc-1265--2d3759a91b5a2c18","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2d3759a91b5a2c18.png","thumbnail_width":1200,"thumbnail_height":630}