{"version":"1.0","type":"link","title":"Commissioner v. Kirby Petroleum Co.","url":"https://uplaw.us/documents/ca5/commissioner-v-kirby-petroleum-co-148-f2d-80--4d99697661d64753","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/4d99697661d64753.png","thumbnail_width":1200,"thumbnail_height":630}