A test of jurisdiction established by the United States Supreme Court under which a state court is permitted to acquire personal jurisdiction over a nonresident, although he is not personally served with process within the state, where he has had such a substantial connection with the forum state that traditional notions of fair play and substantial justice are not offended by exercise of the forum's jurisdiction over the case. International Shoe Co. v Washington, 326 US 310, 90 L Ed 95, 66 S Ct 154 161 ALR 1057. The theory whereby the validity of a state tax on the income of a foreign corporation is to be determined according to whether it has certain minimum contacts with the taxing state, so that imposition of the tax does not offend traditional notions of fair play and justice. Anno: 67 ALR2d 1328; 3 L Ed 2d 1787.
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