{"version":"1.0","type":"link","title":"Commissioner of Internal Revenue v. Lyon","url":"https://uplaw.us/documents/ca9/commissioner-of-internal-revenue-v-lyon-97-f2d-70--094a643ba384119c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/094a643ba384119c.png","thumbnail_width":1200,"thumbnail_height":630}