{"version":"1.0","type":"link","title":"Cogan v. Commissioner","url":"https://uplaw.us/documents/ca2/cogan-v-commissioner-97-f2d-996--7e79986e71c4c1e6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/7e79986e71c4c1e6.png","thumbnail_width":1200,"thumbnail_height":630}