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.
Helvering v. Horst, 311 U.S. 112  is not considered an important precedent
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.

Based on the paragraph above can we conclude that "Helvering v. Horst, 311 U.S. 112  is not considered an important precedent"?

Options: 

 - yes

 - it is not possible to tell

 - no
it is not possible to tell
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.

Based on the paragraph above can we conclude that "Helvering v. Horst, 311 U.S. 112  is not considered an important precedent"?

Options: 

 - yes

 - it is not possible to tell

 - no
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