{"version":"1.0","type":"link","title":"Cornelius v. Commissioner","url":"https://uplaw.us/documents/ca5/cornelius-v-commissioner-494-f2d-465--9ef597904b05271f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/9ef597904b05271f.png","thumbnail_width":1200,"thumbnail_height":630}