{"version":"1.0","type":"link","title":"Nicholson v. Commissioner","url":"https://uplaw.us/documents/tax/nicholson-v-commissioner-3-tc-596--33dc3506f7f20b9c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/33dc3506f7f20b9c.png","thumbnail_width":1200,"thumbnail_height":630}