{"version":"1.0","type":"link","title":"Epstein v. Helvering","url":"https://uplaw.us/documents/ca4/epstein-v-helvering-120-f2d-427--5be7f6e4393cacaa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/5be7f6e4393cacaa.png","thumbnail_width":1200,"thumbnail_height":630}