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.
Read more about Gregory V. Helvering: Business Purpose Doctrine, Substance Over Form, Facts of The Case, Procedural History, The Ruling
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“It is the custom of the Roman Church which I unworthily serve with the help of God, to tolerate some things, to turn a blind eye to some, following the spirit of discretion rather than the rigid letter of the law.”
—Pope Gregory VII (c. 1020–1085)
“Well, there’s no one at all, they do be saying, but is deserving of some punishment from the very minute of his birth.”
—Augusta, Lady Gregory (1859–1932)