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- Gregory_v._Helvering abstract "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. 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. 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.".
- Gregory_v._Helvering wikiPageID "3680966".
- Gregory_v._Helvering wikiPageRevisionID "593502722".
- Gregory_v._Helvering arguedatea "--12-04".
- Gregory_v._Helvering arguedateb "5".
- Gregory_v._Helvering argueyear "1934".
- Gregory_v._Helvering citation "17280.0".
- Gregory_v._Helvering decidedate "--01-07".
- Gregory_v._Helvering decideyear "1935".
- Gregory_v._Helvering fullname "Evelyn Gregory v. Guy T. Helvering, Commissioner of Internal Revenue".
- Gregory_v._Helvering hasPhotoCollection Gregory_v._Helvering.
- Gregory_v._Helvering holding "The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.".
- Gregory_v._Helvering litigants "Gregory v. Helvering".
- Gregory_v._Helvering majority "Sutherland".
- Gregory_v._Helvering scotus "1932".
- Gregory_v._Helvering uspage "465".
- Gregory_v._Helvering usvol "293".
- Gregory_v._Helvering subject Category:1935_in_United_States_case_law.
- Gregory_v._Helvering subject Category:United_States_Supreme_Court_cases.
- Gregory_v._Helvering subject Category:United_States_taxation_and_revenue_case_law.
- Gregory_v._Helvering type Case.
- Gregory_v._Helvering type LegalCase.
- Gregory_v._Helvering type SupremeCourtOfTheUnitedStatesCase.
- Gregory_v._Helvering type UnitOfWork.
- Gregory_v._Helvering type Event.
- Gregory_v._Helvering type Situation.
- Gregory_v._Helvering comment "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. 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.".
- Gregory_v._Helvering label "Gregory v. Helvering".
- Gregory_v._Helvering sameAs m.09v3zc.
- Gregory_v._Helvering sameAs Q5607250.
- Gregory_v._Helvering sameAs Q5607250.
- Gregory_v._Helvering wasDerivedFrom Gregory_v._Helvering?oldid=593502722.
- Gregory_v._Helvering isPrimaryTopicOf Gregory_v._Helvering.
- Gregory_v._Helvering name "Evelyn Gregory v. Guy T. Helvering, Commissioner of Internal Revenue".