{"version":"1.0","type":"link","title":"Payne v. Commissioner","url":"https://uplaw.us/documents/ca5/payne-v-commissioner-268-f2d-617--4f950f4c8f9e4cd6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/4f950f4c8f9e4cd6.png","thumbnail_width":1200,"thumbnail_height":630}