{"version":"1.0","type":"link","title":"Nowland v. Commissioner","url":"https://uplaw.us/documents/ca4/nowland-v-commissioner-244-f2d-450--476ed7815ee9fab9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/476ed7815ee9fab9.png","thumbnail_width":1200,"thumbnail_height":630}