{"version":"1.0","type":"link","title":"Ingraham v. Commissioner","url":"https://uplaw.us/documents/ca9/ingraham-v-commissioner-119-f2d-223--bd6ccda14b0180ed","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/bd6ccda14b0180ed.png","thumbnail_width":1200,"thumbnail_height":630}