Not claiming to be an expert on US law but...
"In the 1886 case Santa Clara County v. Southern Pacific Railroad, 118 U.S. 394, the Supreme Court recognized that corporations were recognized as persons for purposes of the Fourteenth Amendment."
http://en.wikipedia.org/wiki/Corporate_personhood
"In the 1886 case Santa Clara County v. Southern Pacific Railroad, 118 U.S. 394, the Supreme Court recognized that corporations were recognized as persons for purposes of the Fourteenth Amendment."
http://en.wikipedia.org/wiki/Corporate_personhood