id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-503	Jensen, Ronald H.	Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income	2022	58	.pdf	application/pdf	28668	1254	59	In many, probably most, gratuitous assignment of income cases the assignee will be in a lower marginal tax bracket than the assignor, thereby creating the loss of tax revenue. Of course, the assignor is taxed on income he does not receive in gratuitous assignment of income cases, but the harshness of this result is mitigated since the assignee is an object of the assignor's bounty.	cache/ftr-503.pdf	txt/ftr-503.txt