{"version":"1.0","type":"link","title":"Rovensky v. Commissioner","url":"https://uplaw.us/documents/opinion/rovensky-v-commissioner-37-bta-702--a6a1d28fad3c0974","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a6a1d28fad3c0974.png","thumbnail_width":1200,"thumbnail_height":630}