{"version":"1.0","type":"link","title":"Bell v. Commissioner","url":"https://uplaw.us/documents/ca3/bell-v-commissioner-82-f2d-499--fd6f7fcde81fdbe4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/fd6f7fcde81fdbe4.png","thumbnail_width":1200,"thumbnail_height":630}