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Assignment of Income – Basic Principles

1. What was the major difference between Lucas v. Earl and Poe v. Seaborn that led to the different tax results?

2. What was the major difference between Blair and Horst that led to the different tax results?

Lucas v. Earl, 281 U.S. 111 (1930) (197)

Poe v. Seaborn 282 U.S. 181(1930) (197)

Burnet v. Leininger, 285 U.S. 136 (1932) (211)

Blair, 300 U.S. 5 (1937) (209)

Helvering v. Horst, 311 U.S. 112 (1940 (213)

Helvering v. Eubank, 311 U.S. 122 (1940) (200)

Harrison v. Schaffner 312 U.S. 579 (1941) (215)