{"version":"1.0","type":"link","title":"Rohnert v. Commissioner","url":"https://uplaw.us/documents/opinion/rohnert-v-commissioner-40-bta-1319--350d7b7d6c8f9f41","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/350d7b7d6c8f9f41.png","thumbnail_width":1200,"thumbnail_height":630}