Definition: In this task, you will be presented with a premise and a hypothesis sentence. Determine whether the hypothesis sentence entails (implies), contradicts (opposes), or is neutral with respect to the given premise. Please answer with "Contradiction", "Neutral", or "Entailment".
Input: Premise: 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. <sep> Hypothesis: Helvering v. Horst, 311 U.S. 112  is not considered an important precedent

Neutral