{"version":"1.0","type":"link","title":"Rose v. Commissioner","url":"https://uplaw.us/documents/tax/rose-v-commissioner-55-tc-28--cb6dfce02393bc54","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cb6dfce02393bc54.png","thumbnail_width":1200,"thumbnail_height":630}