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Helvering v. Horst

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Helvering v. Horst
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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.

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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