{"version":"1.0","type":"link","title":"Cappellini v. Commissioner","url":"https://uplaw.us/documents/opinion/cappellini-v-commissioner-16-bta-802--8f30d6c594487192","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8f30d6c594487192.png","thumbnail_width":1200,"thumbnail_height":630}