{"version":"1.0","type":"link","title":"Beers v. Commissioner","url":"https://uplaw.us/documents/ca3/beers-v-commissioner-78-f2d-447--21e98db1779426e6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/21e98db1779426e6.png","thumbnail_width":1200,"thumbnail_height":630}