{"version":"1.0","type":"link","title":"Rosenberg v. Commissioner","url":"https://uplaw.us/documents/tax/rosenberg-v-commissioner-20-tc-5--675efd5c04853a5f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/675efd5c04853a5f.png","thumbnail_width":1200,"thumbnail_height":630}