{"version":"1.0","type":"link","title":"Roeser v. Commissioner","url":"https://uplaw.us/documents/tax/roeser-v-commissioner-2-tc-298--f609b497dae7bbe7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f609b497dae7bbe7.png","thumbnail_width":1200,"thumbnail_height":630}