Helvering v. Horst

(Redirected from 311 U.S. 112)


Helvering v. Horst
the Supreme Court of the United States
Syllabus

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.

893496Helvering v. Horst — Syllabusthe Supreme Court of the United States
Court Documents

United States Supreme Court

311 U.S. 112

Helvering  v.  Horst

 Argued: Oct. 25, 1940. --- Decided: Nov 25, 1940

Messrs. Robert H. Jackson, Atty. Gen., and Arnold Raum, of Washington, D.C., for petitioner.

Mr. Selden Bacon, of New York City, for respondent.

[Argument of Counsel from page 113 intentionally omitted]

Mr. Justice STONE delivered the opinion of the Court.

Notes

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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