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1. F. S. Royster Guano Co. v. Virginia, No. 165, SUPREME COURT OF THE UNITED STATES, Argued March 19, 22, 1920 , June 7, 1920

OVERVIEW: A Virginia statute imposing an income tax on the part of a corporation's business which was transacted outside of the limits of Virginia was held to be discriminatory, because corporations without instate business were not similarly taxed.

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