{"version":"1.0","type":"link","title":"Long v. Commissioner","url":"https://uplaw.us/documents/tax/long-v-commissioner-6-tcm-614--e8f9a018c6ec8f0e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e8f9a018c6ec8f0e.png","thumbnail_width":1200,"thumbnail_height":630}