{"version":"1.0","type":"link","title":"Commissioner v. Merchants Nat. Bank","url":"https://uplaw.us/documents/ca1/commissioner-v-merchants-nat-bank-132-f2d-483--47b5b8339b78edaf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the First Circuit","thumbnail_url":"https://uplaw.us/og/47b5b8339b78edaf.png","thumbnail_width":1200,"thumbnail_height":630}