{"version":"1.0","type":"link","title":"Nieman v. Commissioner","url":"https://uplaw.us/documents/tax/nieman-v-commissioner-33-tc-411--ba9f281ca0dbd7cf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ba9f281ca0dbd7cf.png","thumbnail_width":1200,"thumbnail_height":630}