{"version":"1.0","type":"link","title":"R. Simpson & Co. v. Commissioner","url":"https://uplaw.us/documents/scotus/r-simpson-and-co-v-commissioner-63-s-ct-158--26fef2f01cc56bc6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/26fef2f01cc56bc6.png","thumbnail_width":1200,"thumbnail_height":630}