{"version":"1.0","type":"link","title":"Rogers v. Commissioner","url":"https://uplaw.us/documents/opinion/rogers-v-commissioner-7-bta-450--0c0ac79caba0b241","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0c0ac79caba0b241.png","thumbnail_width":1200,"thumbnail_height":630}