{"version":"1.0","type":"link","title":"Rogers Peet Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/rogers-peet-co-v-commissioner-21-bta-577--259172dbc5e3f1b7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/259172dbc5e3f1b7.png","thumbnail_width":1200,"thumbnail_height":630}