{"version":"1.0","type":"link","title":"Roberts v. Commissioner","url":"https://uplaw.us/documents/opinion/roberts-v-commissioner-7-bta-1162--4382af7e64938f79","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4382af7e64938f79.png","thumbnail_width":1200,"thumbnail_height":630}