{"version":"1.0","type":"link","title":"Smith v. C.I.R.","url":"https://uplaw.us/documents/ca4/smith-v-cir-820-f2d-1220--583f198ddb7b4eca","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/583f198ddb7b4eca.png","thumbnail_width":1200,"thumbnail_height":630}