{"version":"1.0","type":"link","title":"Owen v. Commissioner","url":"https://uplaw.us/documents/ca9/owen-v-commissioner-53-f2d-329--5e790c083f8a4a5b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/5e790c083f8a4a5b.png","thumbnail_width":1200,"thumbnail_height":630}