linguistic:voice_change, structural:summarization
Corporate citizenship based on principal place of business

However, Congress never defined what exactly is a "principal place of business". The question of what that phrase meant became hotly disputed during the late 20th century as many areas of the American economy came under the control of large national corporations. Although these corporations usually had a headquarters in one state, the majority of their employees, assets, and revenue were often physically located at retail sites in the states with the largest populations, and hence a circuit split developed in which some judges held that the latter states could also be treated as the corporation's principal place of business. The rationale was that those states were where the business was actually occurring or being transacted. This issue was finally resolved by a unanimous Supreme Court in Hertz Corp. v. Friend (2010), which held that a corporation's principal place of business is presumed to be the place of the corporation's "nerve center" from where its officers conduct the corporation's important business.