Helvering v. Horst

311 U.S. 112 (1940)

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Helvering v. Horst

United States Supreme Court
311 U.S. 112 (1940)

SR
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Facts

Horst (plaintiff) was the owner of negotiable bonds, for which he was entitled to receive both the principal investment upon maturity and periodic interest payments. The amount of interest payments and their due date were specified on interest coupons. Horst gifted the coupons to his son before they became due. The Commissioner (defendant) determined that the interest payments were taxable income to Horst. The Board of Tax Appeals held in favor of the Commissioner. The Court of Appeals reversed. The United States Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Stone, J.)

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