{"version":"1.0","type":"link","title":"Nelson v. Commissioner","url":"https://uplaw.us/documents/tax/nelson-v-commissioner-30-tc-1151--b9b3569670ebfd0c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b9b3569670ebfd0c.png","thumbnail_width":1200,"thumbnail_height":630}