{"version":"1.0","type":"link","title":"Rockwell v. Commissioner","url":"https://uplaw.us/documents/tax/rockwell-v-commissioner-31-tcm-596--bda4cf6819e55266","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bda4cf6819e55266.png","thumbnail_width":1200,"thumbnail_height":630}