{"version":"1.0","type":"link","title":"Shepherd v. Commissioner","url":"https://uplaw.us/documents/tax/shepherd-v-commissioner-115-tc-376--e5fa1707dbe604e4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e5fa1707dbe604e4.png","thumbnail_width":1200,"thumbnail_height":630}