{"version":"1.0","type":"link","title":"Chapin v. Commissioner","url":"https://uplaw.us/documents/tax/chapin-v-commissioner-9-tc-142--7849c9d74c0c8bdf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7849c9d74c0c8bdf.png","thumbnail_width":1200,"thumbnail_height":630}