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CASKEY BAKING CO. v. VIRGINIA

No. 676.

313 U.S. 117 (1941)

61 S.Ct. 881

85 L.Ed. 1223

CASKEY BAKING CO., INC. v. VIRGINIA.

Supreme Court of United States.

Decided April 28, 1941.

Attorney(s) appearing for the Case

Messrs. R. Gray Williams and Clarence E. Martin, with whom Messrs. J. Sloan Kuykendall and Clarence E. Martin, Jr. were on the brief, for appellant.

Mr. Abram P. Staples, Attorney General of Virginia, with whom Mr. W.W. Martin, Assistant Attorney General, was on the brief, for appellee.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The appellant, a corporation of West Virginia, has its principal office and place of business in Martinsburg, in that State. As a foreign corporation registered in Virginia, it has paid the latter State an annual registration fee and an income tax on its net profits allocable to its Virginia business. It makes bread which it sells to grocers and other retailers in territory...

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