{"version":"1.0","type":"link","title":"Lutz v. Commissioner","url":"https://uplaw.us/documents/ca9/lutz-v-commissioner-396-f2d-412--cecabd68a9212838","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/cecabd68a9212838.png","thumbnail_width":1200,"thumbnail_height":630}