{"version":"1.0","type":"link","title":"Ripley v. Commissioner","url":"https://uplaw.us/documents/ca4/ripley-v-commissioner-103-f3d-332--527f6ed316c6e2b3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/527f6ed316c6e2b3.png","thumbnail_width":1200,"thumbnail_height":630}