anticipatory arrangements
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 281 U.S. 111 - Lucas v. Earl · 1930Most cited · 2,375 citing opinions
the statute could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skilfully devised to prevent the salary when paid from vesting even for a second in the man who earned it