{"version":"1.0","type":"link","title":"Niedringhaus v. Commissioner","url":"https://uplaw.us/documents/tax/niedringhaus-v-commissioner-99-tc-202--11e6d7a37370486a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/11e6d7a37370486a.png","thumbnail_width":1200,"thumbnail_height":630}