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.
Marvin M. Brandt Revocable Trust v. United States Marvin Brandt Revocable Trust v. United States, 572 U.S. ___ (2014) , was a United States Supreme Court case in which the Court held that a railroad right-of-way granted under the General Railroad Right-of-Way Act of 1875 is an easement. Therefore, when a railroad abandons such a right-of-way, the easement disappears, and the land owner regains unburdened use of the land.