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.
Ware &amp; Leland v. Mobile County Ware & Leland v. Mobile County, 209 U.S. 405 (1908) , is a case in which the United States Supreme Court held that contracts for the sales of cotton for future delivery that do not oblige interstate shipments are not subjects of interstate commerce. The Court also held that a state tax on persons engaged in buying and selling cotton for future delivery was not a regulation of interstate commerce, and that the imposition of the tax was not beyond the power of the state.