{"version":"1.0","type":"link","title":"Wier v. Commissioner","url":"https://uplaw.us/documents/tax/wier-v-commissioner-17-tc-409--d6cb441148254181","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d6cb441148254181.png","thumbnail_width":1200,"thumbnail_height":630}