Gregory was a taxpayer and shareholder.

E302255

United States Supreme Court case person

Gregory was the individual litigant in Helvering v. Gregory, known for engaging in a corporate reorganization that led to a landmark U.S. tax avoidance case.

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All labels observed (1)

Label	Occurrences
Gregory was a taxpayer and shareholder. canonical	1

Statements (17)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ person ⓘ
areaOfLaw	corporate tax ⓘ tax law ⓘ
country	United States of America ⓘ surface form: United States
hasParty	Gregory ⓘ
jurisdictionOfCase	United States of America ⓘ surface form: United States
knownFor	being the taxpayer in Helvering v. Gregory ⓘ engaging in a corporate reorganization challenged as tax avoidance ⓘ
legalIssueInvolved	corporate reorganization ⓘ tax avoidance ⓘ
legalPrinciple	substance over form doctrine in tax law ⓘ
litigantType	petitioner ⓘ
partyInCase	Helvering v. Gregory ⓘ
role	individual litigant ⓘ shareholder ⓘ taxpayer ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Helvering v. Gregory → partyRole → Gregory was a taxpayer and shareholder. ⓘ