{"version":"1.0","type":"link","title":"Sheppard v. Commissioner","url":"https://uplaw.us/documents/opinion/sheppard-v-commissioner-37-bta-279--6d46150c353e3770","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6d46150c353e3770.png","thumbnail_width":1200,"thumbnail_height":630}