{"version":"1.0","type":"link","title":"Royce v. Commissioner","url":"https://uplaw.us/documents/opinion/royce-v-commissioner-46-bta-1090--a2ff9102f7f3ad50","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a2ff9102f7f3ad50.png","thumbnail_width":1200,"thumbnail_height":630}