ASSIGNMENT-OF-INCOME DOCTRINE
assignment-of-income doctrine.Family law. The common-law principle that the person who
has earned income is the person taxed on it, regardless of who receives the proceeds. • Under this
doctrine, future income assigned to another is taxable to the assignor. For example, in Lucas v.
Earl, 281 U.S. 111, 50 S.Ct. 241 (1930), the Court held that a husband who was the sole
wage-earner could not assign to his wife half his income and then pay the federal income tax on
only the unassigned part.[Blacks Law 8th]