{"version":"1.0","type":"link","title":"Shea v. Commissioner","url":"https://uplaw.us/documents/tax/shea-v-commissioner-112-tc-183--bd4230760a90be66","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bd4230760a90be66.png","thumbnail_width":1200,"thumbnail_height":630}