- Assignment of Income

• Lucas v. Earl 281 U.S. 111, 50 S. Ct. 241;74 L. Ed. 731; 1930 U.S.

• Commissioner v. Giannini c129 F.2d 638,1942 U.S. App. 42-2 U.S. Tax Cas. (CCH) P9595; 29 A.F.T.R. (P-H) 952

• Helvering v. Horst 311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S.

• Blair v. Commissioner 300 U.S. 5, 57 S. Ct. 330, 81 L. Ed. 465, 1937 U.S.

• Estate of Stranahan v. Commissioner 472 F.2d 867,1973 U.S. App. 73-1 U.S. Tax Cas. (CCH) P9203; 31 A.F.T.R.2d (RIA) 710

• Salvatore v. Commissioner T.C. Memo 1970-30; 1970 Tax Ct. Memo LEXIS 331, 29 T.C.M. (CCH) 89; T.C.M. (RIA) 70030