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 […]