West Publishing Co. v. McColgan

27 Cal.2d 705 (1946)

WEST PUBLISHING COMPANY (a Corporation), Appellant,

v.

CHAS. J. McCOLGAN, as Franchise Tax Commissioner, etc., Respondent.

Sac. No. 5741.

Supreme Court of California. In Bank.

Feb. 27, 1946.

John W. Preston for Appellant.

Robert W. Kenny, Attorney General, and John L. Nourse and James E. Sabine, Deputies Attorney General, for Respondent.

TRAYNOR, J.

Plaintiff, a Minnesota corporation, with its principal place of business in St. Paul, Minnesota, is engaged in the business of selling law books and other publications throughout the United States and in foreign countries. It has not…