| dbo:abstract |
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. Horst is the leading case that applies the assignment of income doctrine to income from property. (en) |
| dbo:wikiPageExternalLink |
http://cdn.loc.gov/service/ll/usrep/usrep311/usrep311112/usrep311112.pdf https://caselaw.findlaw.com/us-supreme-court/311/112.html https://scholar.google.com/scholar_case%3Fcase=14256485171293244311 https://supreme.justia.com/cases/federal/us/311/112/ https://www.courtlistener.com/opinion/103389/helvering-v-horst/ |
| dbo:wikiPageID |
13619364 (xsd:integer) |
| dbo:wikiPageLength |
5412 (xsd:nonNegativeInteger) |
| dbo:wikiPageRevisionID |
993892541 (xsd:integer) |
| dbo:wikiPageWikiLink |
dbr:List_of_United_States_Supreme_Court_cases,_volume_311 dbr:United_States_Supreme_Court dbr:Negotiable_instrument dbc:United_States_Supreme_Court_cases dbr:Lucas_v._Earl dbc:United_States_Supreme_Court_cases_of_the_Hughes_Court dbc:United_States_taxation_and_revenue_case_law dbr:Lawyers'_Edition dbc:1940_in_United_States_case_law dbr:Teschner_v._Commissioner dbr:Assignment_of_income_doctrine dbr:Salvatore_v._Commissioner dbr:Blair_v._Commissioner |
| dbp:arguedate |
0001-10-25 (xsd:gMonthDay) |
| dbp:argueyear |
1940 (xsd:integer) |
| dbp:case |
Helvering v. Horst, (en) |
| dbp:concurrence |
McReynolds (en) |
| dbp:courtlistener |
https://www.courtlistener.com/opinion/103389/helvering-v-horst/ |
| dbp:decidedate |
0001-11-25 (xsd:gMonthDay) |
| dbp:decideyear |
1940 (xsd:integer) |
| dbp:findlaw |
https://caselaw.findlaw.com/us-supreme-court/311/112.html |
| dbp:fullname |
Helvering, Commissioner of Internal Revenue v. Horst (en) |
| dbp:googlescholar |
https://scholar.google.com/scholar_case%3Fcase=14256485171293244311 |
| dbp:holding |
The Court held that Paul Horst was liable for income tax on the interest payments received by his son. (en) |
| dbp:joinconcurrence |
Hughes, Roberts (en) |
| dbp:justia |
https://supreme.justia.com/cases/federal/us/311/112/ |
| dbp:litigants |
Helvering v. Horst (en) |
| dbp:loc |
http://cdn.loc.gov/service/ll/usrep/usrep311/usrep311112/usrep311112.pdf |
| dbp:majority |
Stone (en) |
| dbp:parallelcitations |
61 (xsd:integer) |
| dbp:uspage |
112 (xsd:integer) |
| dbp:usvol |
311 (xsd:integer) |
| dbp:wikiPageUsesTemplate |
dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource-inline dbt:Ussc |
| dct:subject |
dbc:United_States_Supreme_Court_cases dbc:United_States_Supreme_Court_cases_of_the_Hughes_Court dbc:United_States_taxation_and_revenue_case_law dbc:1940_in_United_States_case_law |
| rdf:type |
owl:Thing dbo:Case dbo:LegalCase dbo:UnitOfWork wikidata:Q2334719 yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity dbo:SupremeCourtOfTheUnitedStatesCase umbel-rc:Event |
| rdfs:comment |
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. Horst is the leading case that applies the assignment of income doctrine to income from property. (en) |
| rdfs:label |
Helvering v. Horst (en) |
| owl:sameAs |
freebase:Helvering v. Horst yago-res:Helvering v. Horst wikidata:Helvering v. Horst https://global.dbpedia.org/id/4mRzT |
| prov:wasDerivedFrom |
wikipedia-en:Helvering_v._Horst?oldid=993892541&ns=0 |
| foaf:isPrimaryTopicOf |
wikipedia-en:Helvering_v._Horst |
| foaf:name |
(en) Helvering, Commissioner of Internal Revenue v. Horst (en) |
| is dbo:wikiPageRedirects of |
dbr:311_U.S._112 dbr:Helvering_v_Horst |
| is dbo:wikiPageWikiLink of |
dbr:List_of_United_States_Supreme_Court_cases_by_the_Hughes_Court dbr:November_1940 dbr:311_U.S._112 dbr:Teschner_v._Commissioner dbr:Helvering_v_Horst dbr:Assignment_of_income_doctrine dbr:Salvatore_v._Commissioner |
| is foaf:primaryTopic of |
wikipedia-en:Helvering_v._Horst |