"Samuel Paul v. Virginia"@en . . . "Paul v. Virginia, 75 US 168 (1869), is a US corporate law case, of the United States Supreme Court. It held that a corporation is not a citizen within the meaning of the Privileges and Immunities Clause. Of greater consequence, the Court further held that \"issuing a policy of insurance is not a transaction of commerce,\" effectively removing the business of insurance beyond the United States Congress's legislative reach."@en .