{"version":"1.0","type":"link","title":"Lewis v. Commissioner","url":"https://uplaw.us/documents/ca1/lewis-v-commissioner-18-f3d-20--a96088a95eefec9a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the First Circuit","thumbnail_url":"https://uplaw.us/og/a96088a95eefec9a.png","thumbnail_width":1200,"thumbnail_height":630}