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.
Edmonson v. Leesville Concrete Co. Edmonson v. Leesville Concrete Company, 500 U.S. 614 (1991) , was a United States Supreme Court case which held that peremptory challenges may not be used to exclude jurors on the basis of race in civil trials. "Edmonson" extended the court's similar decision in "Batson v. Kentucky" (1986), a criminal case. The Court applied the equal protection component of the Due Process Clause of the Fifth Amendment, as determined in "Bolling v. Sharpe" (1954), in finding that such race-based challenges violated the Constitution.