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.
Silverthorne Lumber Co. v. United States Silverthorne Lumber Co. v. United States, 251 U.S. 385 (1920) , was a U.S. Supreme Court Case in which Silverthorne attempted to evade paying taxes. Federal agents illegally seized tax books from Silverthorne and created copies of the records. The issue in this case is whether or not derivatives of illegal evidence are permissible in court. The ruling, delivered by Oliver Wendell Holmes, Jr., was that to permit derivatives would encourage police to circumvent the Fourth Amendment, so the illegal copied evidence was held tainted and inadmissible. This precedent later became known as the "fruit of the poisonous tree doctrine," and is an extension of the exclusionary rule.