{"version":"1.0","type":"link","title":"Shapiro v. Commissioner","url":"https://uplaw.us/documents/tax/shapiro-v-commissioner-40-tc-34--cedcd9b2c1a6d703","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/cedcd9b2c1a6d703.png","thumbnail_width":1200,"thumbnail_height":630}