{"version":"1.0","type":"link","title":"Shea v. Commissioner of Internal Revenue","url":"https://uplaw.us/documents/ca9/shea-v-commissioner-of-internal-revenue-81-f2d-937--b4de4abb00be2b29","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/b4de4abb00be2b29.png","thumbnail_width":1200,"thumbnail_height":630}