discussed Cited "see" American Savings Bank, F.S.B. v. Cheshire Management Co. Quoting from Earl , the Court stated that “[t]here is no doubt ... that the statute could tax salaries to those who earned them and provide that the tax *49 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.” Id. at 142 , 52 S.Ct. at 347 (quoting Earl, 281 U.S. at 114-15 , 50 S.Ct. at 241 ). 11 The Court concluded that “the right of the [assignee] was derived from the agreement with her [assignor] and rested upon the distributive share which he had, and continue…