{"version":"1.0","type":"link","title":"Helvering v. Evans","url":"https://uplaw.us/documents/ca3/helvering-v-evans-126-f2d-270--e18103ddfca02132","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/e18103ddfca02132.png","thumbnail_width":1200,"thumbnail_height":630}