{"version":"1.0","type":"link","title":"Kerr v. Commissioner","url":"https://uplaw.us/documents/ca5/kerr-v-commissioner-292-f3d-490--d55a564307dab317","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/d55a564307dab317.png","thumbnail_width":1200,"thumbnail_height":630}