Helvering, Commissioner of Internal Revenue v. Gregory
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_Supreme_Court_case
|
| gptkbp:alsoKnownAs |
gptkb:Gregory_v._Helvering
|
| gptkbp:citation |
gptkb:293_U.S._465
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:date |
1935-11-18
|
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
|
| gptkbp:heldBy |
A transaction must have a business purpose to be respected for tax purposes.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Helvering, Commissioner of Internal Revenue v. Gregory
|
| gptkbp:judge |
gptkb:United_States_Supreme_Court
|
| gptkbp:legalSubject |
gptkb:tax_law
tax avoidance |
| gptkbp:opinionBy |
gptkb:Justice_Sutherland
|
| gptkbp:pages |
465
|
| gptkbp:petitioner |
Helvering, Commissioner of Internal Revenue
|
| gptkbp:predecessor |
gptkb:substance_over_form_doctrine
gptkb:business_purpose_doctrine |
| gptkbp:reporter |
gptkb:U.S.
|
| gptkbp:response |
gptkb:Gregory
|
| gptkbp:volume |
293
|
| gptkbp:year |
1935
|
| gptkbp:bfsParent |
gptkb:Gregory_v._Helvering
|
| gptkbp:bfsLayer |
6
|