Legal Opinion
American Fire & Casualty Co. v. New Jersey Division of Taxation
New Jersey Superior Court Appellate Division
Decided March 9, 2005PublishedCited by 5 opinions
1Opinion of the Court
The opinion of the court was delivered by
PAYNE, J.A.D.
In American Fire and Casualty Co. v. Director, Div. of Taxation, 21 N.J.Tax 155 (2003), a judge of the Tax Court affirmed, against challenges by foreign domiciled insurers, the methodology utilized by the Director, New Jersey Division of Taxation (Director) for calculating the State’s retaliatory insurance tax* 1 so as to recapture the benefits to foreign insurers that otherwise would be provided by the State’s premium tax cap. The decision, applied in principle in thirteen actions, was appealed in the actions before us, which we decide…
2Cases cited26 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
- Merin v. MaglakiSupreme Court of New Jersey · 1992
21 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- American Fire & Casualty Co. v. New Jersey Division of TaxationSupreme Court of New Jersey · 2006
- Turner v. Township of IrvingtonNew Jersey Superior Court Appellate Division · 2013
- AMERICAN FIRE v. NJ Div. of Tax.New Jersey Superior Court Appellate Division · 2005
- American Fire & Casualty Co. v. New Jersey Division of TaxationSupreme Court of New Jersey · 2006
- MACK-CALI REALTY CORP. VS. STATE OF NEW JERSEY (L-4903-18, HUDSON COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2021