{"version":"1.0","type":"link","title":"Nicholson v. Commissioner","url":"https://uplaw.us/documents/opinion/nicholson-v-commissioner-38-bta-190--06993453e31c366a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/06993453e31c366a.png","thumbnail_width":1200,"thumbnail_height":630}