{"version":"1.0","type":"link","title":"Rolfe v. Commissioner","url":"https://uplaw.us/documents/opinion/rolfe-v-commissioner-16-bta-519--1f1c19f7e098f7ad","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1f1c19f7e098f7ad.png","thumbnail_width":1200,"thumbnail_height":630}