Connecticut General Life Insurance Company V. Johnson
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''Connecticut General Life Insurance Company v. Johnson'', 303 U.S. 77 (1938), is a case in which the
Supreme Court of the United States The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...
dealt with corporate entities. The case involved whether
California California is a U.S. state, state in the Western United States, located along the West Coast of the United States, Pacific Coast. With nearly 39.2million residents across a total area of approximately , it is the List of states and territori ...
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 Hugo Lafayette Black (February 27, 1886 – September 25, 1971) was an American lawyer, politician, and jurist who served as a U.S. Senator from Alabama from 1927 to 1937 and as an associate justice of the U.S. Supreme Court from 1937 to 1971. A ...
dissented.


See also

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Corporate personhood Corporate personhood or juridical personality is the legal notion that a juridical person such as a corporation, separately from its associated human beings (like owners, managers, or employees), has at least some of the legal rights and respons ...
*
List of United States Supreme Court cases, volume 303 This is a list of cases reported in volume 303 of ''United States Reports'', decided by the Supreme Court of the United States in 1938. Justices of the Supreme Court at the time of volume 303 U.S. The Supreme Court is established by A ...
*''
Santa Clara County v. Southern Pacific Railroad ''Santa Clara County v. Southern Pacific Railroad Company'', 118 U.S. 394 (1886), is a corporate law case of the United States Supreme Court concerning taxation of railroad properties. The case is most notable for a headnote stating that the Equa ...
''


External links

* * United States Supreme Court cases of the Hughes Court United States corporate case law United States due process case law 1938 in United States case law United States Supreme Court cases {{SCOTUS-stub