{"version":"1.0","type":"link","title":"Nelson v. Commissioner","url":"https://uplaw.us/documents/tax/nelson-v-commissioner-110-tc-114--daf492f0e75d4259","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/daf492f0e75d4259.png","thumbnail_width":1200,"thumbnail_height":630}