{"version":"1.0","type":"link","title":"Commissioner of Internal Revenue v. Ray","url":"https://uplaw.us/documents/ca5/commissioner-of-internal-revenue-v-ray-210-f2d-390--39438ed3ed5b799b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/39438ed3ed5b799b.png","thumbnail_width":1200,"thumbnail_height":630}