{"version":"1.0","type":"link","title":"Rosen v. Commissioner","url":"https://uplaw.us/documents/ca4/rosen-v-commissioner-397-f2d-245--9cab204e15bd1eb6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/9cab204e15bd1eb6.png","thumbnail_width":1200,"thumbnail_height":630}