{"version":"1.0","type":"link","title":"Harmel v. Commissioner","url":"https://uplaw.us/documents/ca5/harmel-v-commissioner-56-f2d-153--a6c0c10dc08b4f60","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/a6c0c10dc08b4f60.png","thumbnail_width":1200,"thumbnail_height":630}