{"version":"1.0","type":"link","title":"Nestor v. Comm'r","url":"https://uplaw.us/documents/tax/nestor-v-commr-83-tcm-4364--8f99f559f5eebd80","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8f99f559f5eebd80.png","thumbnail_width":1200,"thumbnail_height":630}