{"version":"1.0","type":"link","title":"Houbigant v. Commissioner","url":"https://uplaw.us/documents/ca2/houbigant-v-commissioner-80-f2d-1012--926f3d11334207a8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/926f3d11334207a8.png","thumbnail_width":1200,"thumbnail_height":630}