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.
The "Horst" case is leading in application of the assignment of income doctrine to income from property.