Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_Supreme_Court_case
|
| gptkbp:citation |
gptkb:293_U.S._465
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:date |
1935-01-07
|
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
|
| gptkbp:fullName |
gptkb:Helvering,_Commissioner_of_Internal_Revenue_v._Gregory
|
| gptkbp:heldBy |
Substance over form doctrine applies in tax law
|
| https://www.w3.org/2000/01/rdf-schema#label |
Gregory v. Helvering
|
| gptkbp:judge |
gptkb:United_States_Supreme_Court
|
| gptkbp:majorityOpinionBy |
gptkb:Justice_Sutherland
|
| gptkbp:pages |
465
|
| gptkbp:predecessor |
tax law cases
|
| gptkbp:principle |
gptkb:business_purpose_doctrine
substance over form |
| gptkbp:relatedTo |
tax avoidance
|
| gptkbp:reporter |
gptkb:U.S.
|
| gptkbp:subject |
gptkb:tax_law
corporate tax avoidance |
| gptkbp:volume |
293
|
| gptkbp:year |
1935
|
| gptkbp:bfsParent |
gptkb:Gregory_clause
|
| gptkbp:bfsLayer |
5
|