{"version":"1.0","type":"link","title":"Shelley v. Commissioner","url":"https://uplaw.us/documents/tax/shelley-v-commissioner-2-tc-62--a4e2c68c754252ca","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a4e2c68c754252ca.png","thumbnail_width":1200,"thumbnail_height":630}