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.
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.