Which case is cited as the business purpose doctrine: Gregory v. Helvering or Ableman v. Booth?
Ableman v. Booth Ableman v. Booth, 62 U.S. 506 (1859) , was a United States Supreme Court case in which the Court held that State courts cannot issue rulings on federal law that contradict the decisions of federal courts, overturning a decision by the Supreme Court of Wisconsin. The Supreme Court held that under the Constitution, the federal courts have the final power to decide cases arising under the Constitution and federal statutes, and that the States do not have the power to overturn those decisions. Thus, Wisconsin did not have the authority to nullify federal judgments or statutes.
Egbert v. Lippmann Egbert v. Lippmann, 104 U.S. 333 (1881), was a case in which the Supreme Court of the United States held that public use of an invention bars the patenting of it. The Court's ruling was colored by its view that the inventor had forfeited his right to patent the invention by "sleeping on his rights" while others commercialized the technology.