Question: Which case is cited as the business purpose doctrine: Gregory v. Helvering or Ableman v. Booth?
Sentence (from "Gregory v. Hartley"): Gregory v. Hartley, 113 U.S. 742 (1885) , was a case in error to the Supreme Court of the State of Nebraska where it was decided and reaffirmed that the words "term at which said cause could be first tried and before the trial thereof," Act of March 3, 1875, c. 137, § 3, 18 Stat.
Relevant evidence: No