{"version":"1.0","type":"link","title":"Rollins v. Commissioner","url":"https://uplaw.us/documents/tax/rollins-v-commissioner-32-tc-604--93e21577020aefcb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/93e21577020aefcb.png","thumbnail_width":1200,"thumbnail_height":630}