{"version":"1.0","type":"link","title":"Phillips v. Commissioner","url":"https://uplaw.us/documents/scotus/phillips-v-commissioner-51-s-ct-82--7d1472f10081b2b1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/7d1472f10081b2b1.png","thumbnail_width":1200,"thumbnail_height":630}