1940年由美国联邦最高法院做出最终判决的霍斯特案,是美国税收历史上有关如何确认纳税人身份、防止纳税人利用事先安排或协议逃避所得税的著名案例之一。事实纳税人霍斯特在1934年和1935年分别持有一些可流通的债券,在这些债券即将到期之前, The Horst case, which was finally handed down by the Supreme Court of the United States in 1940, was one of the notable precedents in U.S. tax history on how to identify taxpayers and prevent taxpayers from using income tax by prior arrangement or agreement. The fact that the taxpayer Horst held a few negotiable bonds in 1934 and 1935 respectively, and before the bonds were due to expire,