{"version":"1.0","type":"link","title":"Phelps v. Commissioner","url":"https://uplaw.us/documents/ca7/phelps-v-commissioner-54-f2d-289--59f983a92956d095","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Seventh Circuit","thumbnail_url":"https://uplaw.us/og/59f983a92956d095.png","thumbnail_width":1200,"thumbnail_height":630}