{"version":"1.0","type":"link","title":"Neilson v. Commissioner","url":"https://uplaw.us/documents/tax/neilson-v-commissioner-94-tc-1--d6f49ffd97ff6b54","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d6f49ffd97ff6b54.png","thumbnail_width":1200,"thumbnail_height":630}