{"version":"1.0","type":"link","title":"Caspersen v. Commissioner","url":"https://uplaw.us/documents/opinion/caspersen-v-commissioner-40-bta-759--d27832ecd17508e4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d27832ecd17508e4.png","thumbnail_width":1200,"thumbnail_height":630}