{"version":"1.0","type":"link","title":"Roberts v. Commissioner","url":"https://uplaw.us/documents/opinion/roberts-v-commissioner-36-bta-549--0ea9d3db763d778e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0ea9d3db763d778e.png","thumbnail_width":1200,"thumbnail_height":630}