{"version":"1.0","type":"link","title":"Wigton v. Commissioner","url":"https://uplaw.us/documents/tax/wigton-v-commissioner-13-tc-323--b325619e1932c105","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b325619e1932c105.png","thumbnail_width":1200,"thumbnail_height":630}