{"version":"1.0","type":"link","title":"Roach v. Commissioner","url":"https://uplaw.us/documents/opinion/roach-v-commissioner-20-bta-919--c15e3b28b70b61fd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c15e3b28b70b61fd.png","thumbnail_width":1200,"thumbnail_height":630}