Legal Opinion
Tig Premier Insur Co v. Dept of Treasury
Michigan Supreme Court
Decided July 3, 2001No. Docket 115915, 115916PublishedCited by 25 opinions
1Opinion of the CourtCavanagh, J.
These consolidated cases require us to decide whether a 1988 amendment of the Michigan Insurance Code’s retaliatory tax, MCL 500.476a, deprived plaintiffs TIG Insurance Company and TIG Premier Insurance Company of equal protection of the laws under US Const, Am XIV and Const 1963, art 1, § 2, or violated the Uniformity of Taxation Clause of Const 1963, art 9, § 3. Absent an imposition on a fundamental right or a suspect class, tax legislation is reviewed to determine whether its classifications bear *551a rational relation to a legitimate state purpose. We conclude that the 1988 amendments of the…
2Cases cited11 opinions
- Weinberger v. WiesenfeldSupreme Court of the United States · 1975
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Clements v. FashingSupreme Court of the United States · 1982
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Crego v. ColemanMichigan Supreme Court · 2000
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3Cited by25 opinions
- Bonner v. City of BrightonMichigan Supreme Court · 2014
- Premera Blue Cross v. State, Department of Commerce, Community & Economic Development, Division of InsuranceAlaska Supreme Court · 2007
- Kyser v. Kasson TwpMichigan Supreme Court · 2010
- Westlake Transportation, Inc. v. Public Service CommissionMichigan Court of Appeals · 2003
- In re Parole of HillMichigan Court of Appeals · 2012
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