{"version":"1.0","type":"link","title":"Phipps v. Helvering","url":"https://uplaw.us/documents/cadc/phipps-v-helvering-124-f2d-292--65131346bb695bb1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the D.C. Circuit","thumbnail_url":"https://uplaw.us/og/65131346bb695bb1.png","thumbnail_width":1200,"thumbnail_height":630}