1. Helvering v. Horst, No. 27, SUPREME COURT OF THE UNITED STATES, October 25, 1940, Argued , November 25, 1940, Decided
OVERVIEW: Interest payments on negotiable interest coupons detached from bonds shortly before due date and delivered by a taxpayer to his son as gift were taxable against taxpayer because he enjoyed benefits of income to same extent as a transfer of earnings.
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