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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 wikiPageLength "9380".
- Gregory_v._Helvering wikiPageOutDegree "21".
- Gregory_v._Helvering wikiPageRevisionID "682365769".
- Gregory_v._Helvering wikiPageWikiLink Case_citation.
- Gregory_v._Helvering wikiPageWikiLink Category:1935_in_United_States_case_law.
- Gregory_v._Helvering wikiPageWikiLink Category:Tax_evasion.
- Gregory_v._Helvering wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Gregory_v._Helvering wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Hughes_Court.
- Gregory_v._Helvering wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Gregory_v._Helvering wikiPageWikiLink Commissioner_of_Internal_Revenue.
- Gregory_v._Helvering wikiPageWikiLink Economic_substance.
- Gregory_v._Helvering wikiPageWikiLink Gregory_v._Commissioner.
- Gregory_v._Helvering wikiPageWikiLink Guy_T._Helvering.
- Gregory_v._Helvering wikiPageWikiLink Income_tax_in_the_United_States.
- Gregory_v._Helvering wikiPageWikiLink Learned_Hand.
- Gregory_v._Helvering wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_293.
- Gregory_v._Helvering wikiPageWikiLink Lists_of_landmark_court_decisions.
- Gregory_v._Helvering wikiPageWikiLink Revenue_Act_of_1928.
- Gregory_v._Helvering wikiPageWikiLink Substance_over_form.
- Gregory_v._Helvering wikiPageWikiLink Supreme_Court_of_the_United_States.
- Gregory_v._Helvering wikiPageWikiLink Tax_noncompliance.
- Gregory_v._Helvering wikiPageWikiLink United_States_Court_of_Appeals_for_the_Second_Circuit.
- Gregory_v._Helvering wikiPageWikiLink United_States_Tax_Court.
- Gregory_v._Helvering wikiPageWikiLinkText "Gregory v. Helvering".
- 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 holding "For a business reorganization to affect tax liability, the reorganization must have economic substance, not be merely an attempt to reduce tax. However, "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 wikiPageUsesTemplate Template:Cite_journal.
- Gregory_v._Helvering wikiPageUsesTemplate Template:Cquote.
- Gregory_v._Helvering wikiPageUsesTemplate Template:Infobox_SCOTUS_case.
- Gregory_v._Helvering wikiPageUsesTemplate Template:Ussc.
- Gregory_v._Helvering wikiPageUsesTemplate Template:Wikisource.
- Gregory_v._Helvering subject Category:1935_in_United_States_case_law.
- Gregory_v._Helvering subject Category:Tax_evasion.
- Gregory_v._Helvering subject Category:United_States_Supreme_Court_cases.
- Gregory_v._Helvering subject Category:United_States_Supreme_Court_cases_of_the_Hughes_Court.
- 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 Redirect.
- Gregory_v._Helvering type Situation.
- Gregory_v._Helvering type Thing.
- Gregory_v._Helvering type Q2334719.
- 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 Q5607250.
- Gregory_v._Helvering sameAs m.09v3zc.
- Gregory_v._Helvering sameAs Q5607250.
- Gregory_v._Helvering wasDerivedFrom Gregory_v._Helvering?oldid=682365769.
- Gregory_v._Helvering isPrimaryTopicOf Gregory_v._Helvering.
- Gregory_v._Helvering name "Evelyn Gregory v.Guy T. Helvering, Commissioner of Internal Revenue".