{"version":"1.0","type":"link","title":"Roberts v. Commissioner","url":"https://uplaw.us/documents/opinion/roberts-v-commissioner-9-bta-376--05deeb35715ce85f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/05deeb35715ce85f.png","thumbnail_width":1200,"thumbnail_height":630}