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]