PER CURIAM:
Philip Long appeals the United States Tax Court's final order and decision on his petition for redetermination of deficiency brought under 26 U.S.C. § 6213(a). Long argues that the Tax Court erred by concluding that the $5.75 million Long received from the assignment of his position as plaintiff in a lawsuit constituted taxable ordinary income, rather than long term capital gains. Long also argues that the Tax Court erred by concluding that Long's...
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