{"version":"1.0","type":"link","title":"Willmott v. Commissioner","url":"https://uplaw.us/documents/tax/willmott-v-commissioner-2-tc-321--c3429b3d95a0ae80","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c3429b3d95a0ae80.png","thumbnail_width":1200,"thumbnail_height":630}