Read the text and determine if the sentence is true (see options at the end):

Helvering v. Horst, 311 U.S. 112 (1940) , is an opinion of the United States Supreme Court which further developed the "fruit-and-tree" metaphor established in "Lucas v. Earl", 281 U.S. 111 (1930) . "Horst" is the leading case that applies the assignment of income doctrine to income from property.

Sentence: Helvering v. Horst further developed something that was in Lucas v. Earl.
Choices: [I] Yes. [II] It's impossible to say. [III] No.
[I]