{"version":"1.0","type":"link","title":"Rice v. Commissioner","url":"https://uplaw.us/documents/ca1/rice-v-commissioner-47-f2d-99--0f0819d2bdf6d681","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the First Circuit","thumbnail_url":"https://uplaw.us/og/0f0819d2bdf6d681.png","thumbnail_width":1200,"thumbnail_height":630}