Caskey Baking Co. v. Virginia

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 adjacent to Mar-tinsburg, including-Winchester and other places in Virginia. Appellant’s trucks carry the bread into Virginia where they serve regular routes at regular intervals. .The drivers call only on regular…