{"version":"1.0","type":"link","title":"Owen v. Commissioner","url":"https://uplaw.us/documents/scotus/owen-v-commissioner-110-s-ct-1113--05f21990bfb64d68","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/05f21990bfb64d68.png","thumbnail_width":1200,"thumbnail_height":630}