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.
Wilkie v. Robbins Wilkie v. Robbins, 551 U.S. 537 (2007) , was a United States Supreme Court case that concerned the scope of qualified immunity for government officials working in the Bureau of Land Management (BLM). Specifically, the Supreme Court held that BLM employees could not be liable for an alleged retaliation claim against Robbins, a farm owner, because other avenues for relief were available. Though these workers may have been tough in negotiations with Robbins over access over his land, none of that rose to the level of a constitutional violation.