{"version":"1.0","type":"link","title":"Bercaw v. Commissioner","url":"https://uplaw.us/documents/ca4/bercaw-v-commissioner-165-f2d-521--2813f93f8149b79c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/2813f93f8149b79c.png","thumbnail_width":1200,"thumbnail_height":630}