{"version":"1.0","type":"link","title":"Showell v. Commissioner","url":"https://uplaw.us/documents/tax/showell-v-commissioner-23-tc-495--29b2cfe21cf7caba","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/29b2cfe21cf7caba.png","thumbnail_width":1200,"thumbnail_height":630}