{"version":"1.0","type":"link","title":"Simon v. Commissioner","url":"https://uplaw.us/documents/ca3/simon-v-commissioner-830-f2d-499--1b40308c1123f5be","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/1b40308c1123f5be.png","thumbnail_width":1200,"thumbnail_height":630}