{"version":"1.0","type":"link","title":"Shipley v. Commissioner","url":"https://uplaw.us/documents/tax/shipley-v-commissioner-17-tc-740--b5e6a5c19d13814b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b5e6a5c19d13814b.png","thumbnail_width":1200,"thumbnail_height":630}