{"version":"1.0","type":"link","title":"Sidney v. Commissioner","url":"https://uplaw.us/documents/ca2/sidney-v-commissioner-273-f2d-928--34b4d6ff0bc425e9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/34b4d6ff0bc425e9.png","thumbnail_width":1200,"thumbnail_height":630}