Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
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.