{"version":"1.0","type":"link","title":"Caswell v. Commissioner","url":"https://uplaw.us/documents/opinion/caswell-v-commissioner-36-bta-816--f5597ecc1b4eef2b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f5597ecc1b4eef2b.png","thumbnail_width":1200,"thumbnail_height":630}