{"version":"1.0","type":"link","title":"Rogers v. Commissioner","url":"https://uplaw.us/documents/tax/rogers-v-commissioner-44-tc-126--70fcf9486c44e7b5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/70fcf9486c44e7b5.png","thumbnail_width":1200,"thumbnail_height":630}