{"version":"1.0","type":"link","title":"Roberts v. Commissioner","url":"https://uplaw.us/documents/opinion/roberts-v-commissioner-19-bta-351--cc372f37c21b2043","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cc372f37c21b2043.png","thumbnail_width":1200,"thumbnail_height":630}