{"version":"1.0","type":"link","title":"Commissioner of Internal Revenue v. Dyer","url":"https://uplaw.us/documents/ca2/commissioner-of-internal-revenue-v-dyer-74-f2d-685--46f1266def499eae","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/46f1266def499eae.png","thumbnail_width":1200,"thumbnail_height":630}