{"version":"1.0","type":"link","title":"Mikelberg v. Commissioner","url":"https://uplaw.us/documents/ca3/mikelberg-v-commissioner-234-f2d-34--f3dc73efcfad7240","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/f3dc73efcfad7240.png","thumbnail_width":1200,"thumbnail_height":630}