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.
Edmonson v. Leesville Concrete Co. Edmonson v. Leesville Concrete Company, 500 U.S. 614 (1991) , was a United States Supreme Court case which held that peremptory challenges may not be used to exclude jurors on the basis of race in civil trials. "Edmonson" extended the court's similar decision in "Batson v. Kentucky" (1986), a criminal case. The Court applied the equal protection component of the Due Process Clause of the Fifth Amendment, as determined in "Bolling v. Sharpe" (1954), in finding that such race-based challenges violated the Constitution.