{"version":"1.0","type":"link","title":"Commissioner v. Wallace","url":"https://uplaw.us/documents/ca2/commissioner-v-wallace-71-f2d-1002--1032f5d452ff6a72","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/1032f5d452ff6a72.png","thumbnail_width":1200,"thumbnail_height":630}