Connecticut General Life Insurance Co. v. Johnson explained

Litigants:Connecticut General Life Insurance Company v. Johnson
Italic Title:force
Arguedate:January 14
Argueyear:1938
Decidedate:January 31
Decideyear:1938
Fullname:Connecticut General Life Insurance Company v. Charles G. Johnson, Treasurer of State of California
Usvol:303
Uspage:77
Parallelcitations:58 S.Ct. 436; 82 L. Ed. 673; 1938 U.S. LEXIS 258
Majority:Stone
Dissent:Black
Notparticipating:Cardozo

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