{"version":"1.0","type":"link","title":"Newton Insert Co. v. Commissioner","url":"https://uplaw.us/documents/ca9/newton-insert-co-v-commissioner-545-f2d-1259--81773620bd80e6d4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/81773620bd80e6d4.png","thumbnail_width":1200,"thumbnail_height":630}