{"version":"1.0","type":"link","title":"Commissioner v. First State Bank","url":"https://uplaw.us/documents/ca5/commissioner-v-first-state-bank-172-f2d-224--4ca4557fbdf67c31","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/4ca4557fbdf67c31.png","thumbnail_width":1200,"thumbnail_height":630}