Triple
T2830216
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Helvering v. Gregory |
E62216
|
entity |
| Predicate | factualBackground |
P20559
|
FINISHED |
| Object |
Gregory caused a new corporation to be formed, transferred appreciated stock to it, then liquidated it to obtain the stock at capital gains rates.
Helvering v. Gregory is a landmark 1935 U.S. Supreme Court tax law case that established the principle that transactions lacking economic substance beyond tax avoidance can be disregarded for tax purposes.
|
E302256
|
NE FINISHED |
Provenance (5 batches)
| Stage | Batch ID | Job type | Status |
|---|---|---|---|
| creating | batch_69ab4c3c39188190955b9c49d98463d8 |
elicitation | completed |
| NER | batch_69abdebbde4881908dfa78e28c7018e0 |
ner | completed |
| NED1 | batch_69afceb771d48190a1467a6e58f756ad |
ned_source_triple | completed |
| NED2 | batch_69afd28839a881909c758e2ea202242a |
ned_description | completed |
| NEDg | batch_69afd21bf66481909d0416cf591fc2cf |
nedg | completed |
Created at: March 6, 2026, 10:01 p.m.