Gregory v. Helvering
     Case Date: 11/03/2025
     
            
	| 
	 
 	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.
	 |