{"version":"1.0","type":"link","title":"Perlman v. Commissioner","url":"https://uplaw.us/documents/ca2/perlman-v-commissioner-252-f2d-890--b0be56bc37a82a1a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/b0be56bc37a82a1a.png","thumbnail_width":1200,"thumbnail_height":630}