{"version":"1.0","type":"link","title":"Smith v. Commissioner","url":"https://uplaw.us/documents/ca9/smith-v-commissioner-142-f2d-818--373c93430a3e4b9c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/373c93430a3e4b9c.png","thumbnail_width":1200,"thumbnail_height":630}