{"version":"1.0","type":"link","title":"Lerman v. Commissioner","url":"https://uplaw.us/documents/ca3/lerman-v-commissioner-939-f2d-44--9de159017de290d9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/9de159017de290d9.png","thumbnail_width":1200,"thumbnail_height":630}