{"version":"1.0","type":"link","title":"Roach v. Commissioner","url":"https://uplaw.us/documents/tax/roach-v-commissioner-4-tc-1255--c741f03fe54f80ea","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c741f03fe54f80ea.png","thumbnail_width":1200,"thumbnail_height":630}