{"version":"1.0","type":"link","title":"Roebling v. Commissioner","url":"https://uplaw.us/documents/opinion/roebling-v-commissioner-37-bta-82--99facf4786667344","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/99facf4786667344.png","thumbnail_width":1200,"thumbnail_height":630}