<https://www.thetaxadviser.com/issues/2007/may/taxcourtcapitalizesmodelhomedisplaycosts.html>
<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>
<https://www.thetaxadviser.com/issues/2007/may/taxcourtcapitalizesmodelhomedisplaycosts.html>