{"version":"1.0","type":"link","title":"McNichol v. Commissioner","url":"https://uplaw.us/documents/tax/mcnichol-v-commissioner-29-tc-1179--8272903a3ac81f14","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8272903a3ac81f14.png","thumbnail_width":1200,"thumbnail_height":630}