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.
Instance Cause An Instance Cause was a type of legal process in the English church courts. Legal action in these ecclesiastical courts was either instigated as an Instance Cause or an Office Cause (Office Jurisdiction). An Instance Cause was pursued by a particular plaintiff against a particular defendant whilst in an Office Cause the court acted as plaintiff. Instance causes were taken between parties in marital disputes, or between members of a community in pew disputes or defamation litigation.