Gregory V. Helvering
| Use attributes for filter ! | |
| Date decided | 1935 |
|---|---|
| Ruling court | Supreme Court of the United States |
| Citations | U. S. |
| Date of Reg. | |
| Date of Upd. | |
| ID | 2390225 |
About Gregory V. Helvering
Gregory v. Helvering, 293 U. S. 465, 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.
