We could rephrase the question, that would be easier - "who released this song that goes...." I've sung it myself many times, but I don't think that's what has had in mind!
Eric Carmen wrote and recorded the original. I'm not aware of any link to Nilsson. Eric Carmen based it on a classical piece (Rachmaninoff's Piano Concerto No. 2 in C minor)
The song was sung to a military beat
Dad sang the song with marching feet
Now I'm singing the song with hope that glory
Will be the end of his army story.