{"version":"1.0","type":"link","title":"Rand v. Helvering","url":"https://uplaw.us/documents/ca8/rand-v-helvering-116-f2d-929--3137d9014e15d624","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Eighth Circuit","thumbnail_url":"https://uplaw.us/og/3137d9014e15d624.png","thumbnail_width":1200,"thumbnail_height":630}