In his recent book, Business Persons, a Legal Theory of the Firm , Wharton professor of ethics and legal studies Eric W. Orts answers the question: Are corporations “people?” The question is particularly germane today given the case involving arts and crafts retailer Hobby Lobby that the U.S. Supreme Court has agreed to decide. At issue is whether for-profit companies can refuse to include contraception coverage now mandated by the Affordable Care Act in basic health plans. Hobby Lobby and another chain, Conestoga Wood Specialties, object to providing such coverage on religious ground and are seeking to be exempted under the Religious Freedom Restoration Act. Orts calls the case “as important as Citizens United,” a 2010 Supreme Court decision that allowed for unlimited, anonymous corporate donations to political campaigns, raising concerns about undue political influence and outright bribery.…