{"version":"1.0","type":"link","title":"Lougee v. Commissioner","url":"https://uplaw.us/documents/ca1/lougee-v-commissioner-63-f2d-112--f623b474a6974312","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the First Circuit","thumbnail_url":"https://uplaw.us/og/f623b474a6974312.png","thumbnail_width":1200,"thumbnail_height":630}