{"version":"1.0","type":"link","title":"Willett v. Commissioner","url":"https://uplaw.us/documents/tax/willett-v-commissioner-17-tcm-93--c00120def1281bca","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c00120def1281bca.png","thumbnail_width":1200,"thumbnail_height":630}