{"version":"1.0","type":"link","title":"Cole v. Commissioner of Internal Revenue","url":"https://uplaw.us/documents/ca9/cole-v-commissioner-of-internal-revenue-81-f2d-485--1aedb7da8cf221ef","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/1aedb7da8cf221ef.png","thumbnail_width":1200,"thumbnail_height":630}