{"version":"1.0","type":"link","title":"Helvering v. Hickman","url":"https://uplaw.us/documents/ca9/helvering-v-hickman-70-f2d-985--6fd44ccc7132a765","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/6fd44ccc7132a765.png","thumbnail_width":1200,"thumbnail_height":630}