{"version":"1.0","type":"link","title":"Rothenberg v. Commissioner","url":"https://uplaw.us/documents/tax/rothenberg-v-commissioner-48-tc-369--2f60a597ab32c975","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2f60a597ab32c975.png","thumbnail_width":1200,"thumbnail_height":630}