{"version":"1.0","type":"link","title":"Rowlee v. Commissioner","url":"https://uplaw.us/documents/tax/rowlee-v-commissioner-80-tc-1111--458210601c3ac3fd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/458210601c3ac3fd.png","thumbnail_width":1200,"thumbnail_height":630}