{"version":"1.0","type":"link","title":"Caratan v. Commissioner","url":"https://uplaw.us/documents/tax/caratan-v-commissioner-14-tc-934--5aee0a91b71666f3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5aee0a91b71666f3.png","thumbnail_width":1200,"thumbnail_height":630}