{"version":"1.0","type":"link","title":"Sparkman v. Commissioner","url":"https://uplaw.us/documents/ca9/sparkman-v-commissioner-509-f3d-1149--5b8dc6fa3df236b5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/5b8dc6fa3df236b5.png","thumbnail_width":1200,"thumbnail_height":630}