Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Lucas v. Earl 281 U.S. 111 (1930) is a United States Supreme Court case concerning U.S. Federal income taxation about a man who reported only half of his earnings for years 1920 and 1921. The case addresses the taxpayer’s attempt at tax avoidance based on a contract with his wife. The contract specified that earnings were owned by the couple as joint tenants. Justice Oliver Wendell Holmes Jr.