{"version":"1.0","type":"link","title":"Cain v. Commissioner","url":"https://uplaw.us/documents/opinion/cain-v-commissioner-43-bta-1133--32689bc253752f23","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/32689bc253752f23.png","thumbnail_width":1200,"thumbnail_height":630}