{"version":"1.0","type":"link","title":"Smith v. Helvering","url":"https://uplaw.us/documents/cadc/smith-v-helvering-141-f2d-529--346345188e6db301","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the D.C. Circuit","thumbnail_url":"https://uplaw.us/og/346345188e6db301.png","thumbnail_width":1200,"thumbnail_height":630}