{"version":"1.0","type":"link","title":"Capek v. Commissioner","url":"https://uplaw.us/documents/tax/capek-v-commissioner-86-tc-14--fb1ecf18ac9c5447","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fb1ecf18ac9c5447.png","thumbnail_width":1200,"thumbnail_height":630}