{"version":"1.0","type":"link","title":"Shield Co. v. Commissioner","url":"https://uplaw.us/documents/tax/shield-co-v-commissioner-2-tc-763--05d73bb3c58f2a38","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/05d73bb3c58f2a38.png","thumbnail_width":1200,"thumbnail_height":630}