{"version":"1.0","type":"link","title":"Nico v. Commissioner","url":"https://uplaw.us/documents/tax/nico-v-commissioner-67-tc-647--e2087f3ba554a8f8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e2087f3ba554a8f8.png","thumbnail_width":1200,"thumbnail_height":630}