{"version":"1.0","type":"link","title":"Rotolo v. Commissioner","url":"https://uplaw.us/documents/tax/rotolo-v-commissioner-88-tc-1500--39ae93e5e557f1aa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/39ae93e5e557f1aa.png","thumbnail_width":1200,"thumbnail_height":630}