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Income Tax Keyed to Graetz
Helvering v. Horst
Citation:311 U.S. 112 (1940)
In 1934 and 1935, Respondent detached negotiable interest coupons from his bonds shortly before their due date and gifted the coupons to his son. His son collected interest payments on the coupons when they matured. The Commissioner of Internal Revenue found that Respondent owed tax on the interest payments despite donating them as a gift to his son.
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