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.
Cotman v Brougham Cotman v Brougham [1918] AC 514 is UK company law case concerning the objects clause of a company, and the problems involving the "ultra vires" doctrine. It held that a clause stipulating the courts should not read long lists of objects as subordinate to one another was valid.