Helvering v. Horst

Supreme Court of the United States · Decided 1940-11-25

Cited by 1,212 later decision(s) in our corpus · see the citation network in Lexace

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*114 Mr. Justice Stone delivered the opinion of the Court. The sole question for decision is whether the gift, during the donor’s taxable year, of interest coupons detached from the bonds, delivered to the donee and later in the year paid at maturity, is the realization of income taxable to* the donor. . ” 'lh~1934 and 1935 respondent,…

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