{"version":"1.0","type":"link","title":"Wilbur v. Commissioner","url":"https://uplaw.us/documents/tax/wilbur-v-commissioner-43-tc-322--c79f5323ad21f813","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c79f5323ad21f813.png","thumbnail_width":1200,"thumbnail_height":630}