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.
Silverthorne Lumber Co. v. United States Silverthorne Lumber Co. v. United States, 251 U.S. 385 (1920) , was a U.S. Supreme Court Case in which Silverthorne attempted to evade paying taxes. Federal agents illegally seized tax books from Silverthorne and created copies of the records. The issue in this case is whether or not derivatives of illegal evidence are permissible in court. The ruling, delivered by Oliver Wendell Holmes, Jr., was that to permit derivatives would encourage police to circumvent the Fourth Amendment, so the illegal copied evidence was held tainted and inadmissible. This precedent later became known as the "fruit of the poisonous tree doctrine," and is an extension of the exclusionary rule.