{"version":"1.0","type":"link","title":"Estate of Nicol v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-nicol-v-commissioner-56-tc-179--6f11b4b16936b26f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6f11b4b16936b26f.png","thumbnail_width":1200,"thumbnail_height":630}