commercial domicil
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 301 U.S. 234 - First Bank Stock Corporation v. State of Minnesota · 1937Most cited · 79 citing opinions
the business which appellant carries on in Minnesota, or directs from its offices maintained there, is sufficiently identified with Minnesota to establish a 'commercial domicil' there, and to give a business situs there, for purposes of taxation, to intangibles which are used in the business or are incidental to it, and have thus 'become integral parts of some local business.