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
Famous quotes containing the words gregory v and/or gregory:
“Who does not know that kings and rulers sprang from men who were ignorant of God, who assumed because of blind greed and intolerable presumption to make themselves masters of other men, their equals, by means of pride, violence, bad faith, murder, and almost every other kind of crime? Surely the devil drove them on.”
—Pope Gregory VII (c. 1020–1085)
“A fine woman shews her charms to most advantage when she seems most to conceal them. The finest bosom in nature is not so fine as what imagination forms.”
—Dr. Gregory (18th century)