{"version":"1.0","type":"link","title":"Commissioner v. Estate of Long","url":"https://uplaw.us/documents/ca9/commissioner-v-estate-of-long-304-f2d-136--e0de6315282fcce6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/e0de6315282fcce6.png","thumbnail_width":1200,"thumbnail_height":630}