Gregory v. Helvering

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Gregory v. Helvering
the Supreme Court of the United States

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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. Warning: template has been deprecated.

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United States Supreme Court

293 U.S. 465

Gregory v. Helvering

No. 127 Argued: Dec. 4, 5, 1934. --- Decided: Jan 7, 1935

[Syllabus from 466 intentionally omitted]

Mr. Hugh Satterlee, of Washington, D.C., for petitioner.

The Attorney General and Mr. J. Crawford Biggs, Sol. Gen., of Washington, D.C., for respondent.

Mr. Justice SUTHERLAND delivered the opinion of the Court.

Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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