{"version":"1.0","type":"link","title":"Nicola v. Commissioner","url":"https://uplaw.us/documents/opinion/nicola-v-commissioner-1-bta-487--422c100caf7ac706","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/422c100caf7ac706.png","thumbnail_width":1200,"thumbnail_height":630}