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Gregory v. Helvering
also called 69 F.2d 809 and has one more synonym

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  1. 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law

    Source: Wikipedia Unhappy with this fact? more info
    created by user picturefactobot on March 10, 2009
  2. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form

    Source: Wikipedia Unhappy with this fact? more info
    created by user picturefactobot on March 10, 2009
  3. The business purpose doctrine is essentially that where a transaction has no substantial business purpose other than the avoidance or reduction of Federal tax, the tax law will not regard the transaction

    Source: Wikipedia Unhappy with this fact? more info
    created by user picturefactobot on March 10, 2009
  4. 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

    Source: Wikipedia Unhappy with this fact? more info
    created by user picturefactobot on March 10, 2009
  5. Mrs. Evelyn Gregory was the owner of all the shares of a company called United Mortgage Company (“United”)

    Source: Wikipedia Unhappy with this fact? more info
    created by user picturefactobot on March 10, 2009
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