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.

Can we draw the following conclusion?
Helvering v. Horst, 311 U.S. 112 (1940) was established in "Lucas v. Earl", 281 U.S. 111 (1930).

Choose from:
 *Yes;
 *It's impossible to say;
 *No;
Yes