{"version":"1.0","type":"link","title":"Capento Sec. Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/capento-sec-corp-v-commissioner-47-bta-691--7245d52bf2315155","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7245d52bf2315155.png","thumbnail_width":1200,"thumbnail_height":630}