Which case is cited as the business purpose doctrine: Gregory v. Helvering or Ableman v. Booth?
Gregory v. Helvering Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that where a transaction has no substantial business purpose other than the tax avoidance and tax evasion|avoidance or reduction]] of Federal tax, the tax law will not regard the transaction. The doctrine of substance over form is essentially that, for Federal tax purposes, a taxpayer is bound by the economic substance of a transaction where the economic substance varies from its legal form.
Bradwell v. Illinois Bradwell v. State of Illinois, 83 U.S. 130 (1873), was a United States Supreme Court case that solidified the narrow reading of the Privileges or Immunities Clause of the Fourteenth Amendment, and determined that the right to practice a profession was not among these privileges. The case is also notable for being an early 14th Amendment challenge to sex discrimination in the United States.