{"version":"1.0","type":"link","title":"Helvering v. Proctor","url":"https://uplaw.us/documents/ca2/helvering-v-proctor-140-f2d-87--3b17d0a2af1166f5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/3b17d0a2af1166f5.png","thumbnail_width":1200,"thumbnail_height":630}