{"version":"1.0","type":"link","title":"Ferris v. Commissioner","url":"https://uplaw.us/documents/ca2/ferris-v-commissioner-102-f2d-985--7b02b4e97973d338","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/7b02b4e97973d338.png","thumbnail_width":1200,"thumbnail_height":630}