{"version":"1.0","type":"link","title":"Lowery v. Helvering","url":"https://uplaw.us/documents/ca2/lowery-v-helvering-70-f2d-713--45208098d26945fa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/45208098d26945fa.png","thumbnail_width":1200,"thumbnail_height":630}