{"version":"1.0","type":"link","title":"Long v. Commissioner","url":"https://uplaw.us/documents/tax/long-v-commissioner-5-tc-327--f8c65f9c7b1dec6d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f8c65f9c7b1dec6d.png","thumbnail_width":1200,"thumbnail_height":630}