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.
Instance Cause An Instance Cause was a type of legal process in the English church courts. Legal action in these ecclesiastical courts was either instigated as an Instance Cause or an Office Cause (Office Jurisdiction). An Instance Cause was pursued by a particular plaintiff against a particular defendant whilst in an Office Cause the court acted as plaintiff. Instance causes were taken between parties in marital disputes, or between members of a community in pew disputes or defamation litigation.