Connecticut General Life Insurance Co. v. Johnson

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.

Connecticut General Life Insurance Company v. Johnson
Seal of the United States Supreme Court
Argued January 14, 1938
Decided January 31, 1938
Full case nameConnecticut General Life Insurance Company v. Charles G. Johnson, Treasurer of State of California
Citations303 U.S. 77 (more)
58 S.Ct. 436; 82 L. Ed. 673; 1938 U.S. LEXIS 258
Court membership
Chief Justice
Charles E. Hughes
Associate Justices
James C. McReynolds · Louis Brandeis
Pierce Butler · Harlan F. Stone
Owen Roberts · Benjamin N. Cardozo
Hugo Black · Stanley F. Reed
Case opinions
Cardozo took no part in the consideration or decision of the case.


Justice Stone delivered the opinion of the Court. Justice Hugo Black dissented.

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