Procedural History
International Shoe Co. did not pay the tax at issue in this case, so the state effected service of process on one of their salesmen with a notice of assessment. Washington also sent a letter by registered mail to their place of business in Missouri. International Shoe made a special appearance before the office of unemployment to dispute the state's jurisdiction over it as a corporate "person", however the trial court ruled that it had personal jurisdiction over defendant corporation and this ruling was upheld in the appeal tribunal and by the Superior Court and the Supreme Court of Washington, so International Shoe Co. appealed to the U.S. Supreme Court.
Read more about this topic: International Shoe V. Washington
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