Legal Opinion
Prudential Insurance Co. of America v. Howell
Supreme Court of New Jersey
Decided February 2, 1959PublishedCited by 9 opinions
1Opinion of the Court
*119The opinion of the court was delivered by
Burling, J.
These are consolidated actions instituted in the Superior Court, Law Division, for declaratory judgments, brought by plaintiff insurance companies against the Commissioner of Banking and Insurance and the Director of the Division of Taxation, and seeking a judgment declaring that certain payments made by plaintiffs to holders of annuity contracts are deductible from taxable considerations under N. J. S. A. 54:184-5. The State of New Jersey was granted leave to intervene and filed counterclaims for back taxes and interest against each of the…
2Cases cited5 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- People Ex Rel. Continental Ins. Co. v. . MillerNew York Court of Appeals · 1904
- Equitable Life Assurance Society of United States v. JohnsonCalifornia Court of Appeal · 1942
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1942
3Cited by9 opinions
- New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentAppellate Division of the Supreme Court of the State of New York · 1993
- Reichel v. JungCourt of Appeals of Wisconsin · 2000
- Czar, Inc. v. HeathSupreme Court of New Jersey · 2009
- Czar, Inc. v. HeathSupreme Court of New Jersey · 2009
- Henry v. New Jersey Department of Human ServicesSupreme Court of New Jersey · 2010
4 more not listed; retrieve them via the Exa API.