People Ex Rel. Studebaker Corp. of America v. Gilchrist

The Studebaker Corporation is the name of a company organized under the laws of the State of New Jersey engaged in the manufacture of motor vehicles in the States of Indiana and Michigan. It has in various States subsidiary corporations for .the sale and disposition of its product. One of these corporations does business in the State of New York. It is the relator in this case, and is named “ The Studebaker Corporation of America.” Organized under the laws of the State of New Jersey, it disposes of the product of the parent company in New York State.

That it should be taxed for the privilege…