{"version":"1.0","type":"link","title":"Helvering v. Elias","url":"https://uplaw.us/documents/ca2/helvering-v-elias-122-f2d-171--e4e694798cd61a84","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/e4e694798cd61a84.png","thumbnail_width":1200,"thumbnail_height":630}