{"version":"1.0","type":"link","title":"Estate of Nienhuys v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-nienhuys-v-commissioner-17-tc-1149--60c65ea6a4c83a77","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/60c65ea6a4c83a77.png","thumbnail_width":1200,"thumbnail_height":630}