Western Express Co. v. Wallace

The single question presented in this case is whether the plaintiff, being a motor transportation corporation created and existing under the laws of Ohio, having its principal place of business in Ohio but also maintaining a garage and terminal in the state of New York for its motor vehicles in that state, which motor vehicles are registered under and in compliance with the law of that state but used both for intrastate business in New York and interstate transportation between points in Ohio and New York, is a resident of New York and a nonresident of Ohio within the meaning of the…