{"version":"1.0","type":"link","title":"Sperapani v. Commissioner","url":"https://uplaw.us/documents/tax/sperapani-v-commissioner-42-tc-308--894cdaece97393f5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/894cdaece97393f5.png","thumbnail_width":1200,"thumbnail_height":630}