{"version":"1.0","type":"link","title":"Sapp v. Commissioner","url":"https://uplaw.us/documents/tax/sapp-v-commissioner-36-tc-852--abd89784a5da2321","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/abd89784a5da2321.png","thumbnail_width":1200,"thumbnail_height":630}