{"version":"1.0","type":"link","title":"Nichols v. Commissioner","url":"https://uplaw.us/documents/tax/nichols-v-commissioner-13-tc-916--ce826058aadcb2fa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ce826058aadcb2fa.png","thumbnail_width":1200,"thumbnail_height":630}