{"version":"1.0","type":"link","title":"Umbach v. Commissioner","url":"https://uplaw.us/documents/ca10/umbach-v-commissioner-83-f-appx-274--f9d93d0dbb7662a6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Tenth Circuit","thumbnail_url":"https://uplaw.us/og/f9d93d0dbb7662a6.png","thumbnail_width":1200,"thumbnail_height":630}