{"version":"1.0","type":"link","title":"Rowan v. Commissioner","url":"https://uplaw.us/documents/tax/rowan-v-commissioner-22-tc-865--d552b94d220f11f7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d552b94d220f11f7.png","thumbnail_width":1200,"thumbnail_height":630}