{"version":"1.0","type":"link","title":"Giannini v. Commissioner","url":"https://uplaw.us/documents/ca9/giannini-v-commissioner-148-f2d-285--789ce870155038bd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/789ce870155038bd.png","thumbnail_width":1200,"thumbnail_height":630}