{"version":"1.0","type":"link","title":"Lewis v. Commissioner of Internal Revenue","url":"https://uplaw.us/documents/ca3/lewis-v-commissioner-of-internal-revenue-47-f2d-32--d699b33c962ab34a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/d699b33c962ab34a.png","thumbnail_width":1200,"thumbnail_height":630}