Connecticut General Life Insurance Company v. Johnson, 303 U.S. 77 (1938), is a case in which the Supreme Court of the United States dealt with corporate entities. The case involved whether California could levy a tax on a company licensed to do business in that state for transactions that occurred in a different state.
Judgment Justice Stone delivered the opinion of the Court. Justice Hugo Black dissented.
See also Corporate personhood List of United States Supreme Court cases, volume 303 Santa Clara County v. Southern Pacific Railroad
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