{"version":"1.0","type":"link","title":"Commissioner v. Nicolai","url":"https://uplaw.us/documents/ca9/commissioner-v-nicolai-126-f2d-927--9dfad85fbba2b583","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/9dfad85fbba2b583.png","thumbnail_width":1200,"thumbnail_height":630}