{"version":"1.0","type":"link","title":"Roche v. Commissioner","url":"https://uplaw.us/documents/opinion/roche-v-commissioner-21-bta-1139--efa962a379f3078b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/efa962a379f3078b.png","thumbnail_width":1200,"thumbnail_height":630}