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)
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—Dr. Gregory (18th century)