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Federal Income Tax

Assignment of income

1 case brief on assignment of income in Federal Income Tax, each with the citation in the book’s form. All Federal Income Tax briefs

  • Lucas v. Earl

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

    Under the revenue acts, should Earl be taxed for the whole of the salary and attorney's fees he earned in 1920 and 1921, or for only a half of them in view of his contract with his wife?

    Supreme Court of the United States14 cold calls