{"version":"1.0","type":"link","title":"Kell v. Commissioner of Internal Revenue","url":"https://uplaw.us/documents/ca5/kell-v-commissioner-of-internal-revenue-88-f2d-453--0e6646ec0a126cb8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/0e6646ec0a126cb8.png","thumbnail_width":1200,"thumbnail_height":630}