I'm writing a manual for 2 entities but one is partially owned by the other. Both of them are incorporated. I'm wondering if I can refer to them in a sentence like this?
Tom Shoes, and Tammy Shoes, Inc.
Or, should it be this?
Tom Shoes Inc. and Tammy Shoes Inc.
The reason I'm skeptical is because Tammy Shoes, as mentioned previously, is partially owned by Tom Shoes Inc. Also please look at my use of "commas" in "Inc." if they are appropriate.