{"version":"1.0","type":"link","title":"Rowe v. Commissioner","url":"https://uplaw.us/documents/opinion/rowe-v-commissioner-7-bta-903--8aef99f96eee61f4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8aef99f96eee61f4.png","thumbnail_width":1200,"thumbnail_height":630}