Helvering v. Horst
Case Date: 07/22/2024
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Helvering v. Horst, 311 U.S. 112 (1940), is an opinion of the United States Supreme Court which further developed the “fruit-and-tree” metaphor established in Lucas v. Earl, 281 U.S. 111 (1930). Horst is the leading case that applies the assignment of income doctrine to income from property.[1]
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