{"version":"1.0","type":"link","title":"Roberts v. Commissioner","url":"https://uplaw.us/documents/tax/roberts-v-commissioner-94-tc-853--64eebb4114c86e9f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/64eebb4114c86e9f.png","thumbnail_width":1200,"thumbnail_height":630}