Summary

Wiley Blount Rutledge United States v. Scophony Corporation of America…

Since I do not know where the opinion in this case will take me in the future, I prefer to reach its destination by the much shorter route of recognizing that a corporation as such never transacts business and is never found anywhere, but does 'transact business' and is 'found' somewhere by attribution to the corporation of what human beings do for it. No doubt legal reasoning must be on its guard not to oversimplify. Dangers also lurk in over-complicating.
Source: Wikisource

Wiley Blount Rutledge United States v. Scophony Corporation of America…

But even so, each of those terms and indeed the term 'transacts business' would have to be given specific content actually descriptive of corporate events taking place within specified areas. Because all corporate action must be vicarious, that content could be determined only by an act of judgment which selects and attributes to the corporation, from the mass of activity done or purporting to be done on its behalf, those acts of individuals which are relevant for the particular statutory purposes and policies in hand.
Source: Wikisource

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