Legal Opinion

AMERICAN FIRE v. NJ Div. of Tax.

New Jersey Superior Court Appellate Division

Decided March 9, 2005Published

1Opinion of the Court

868 A.2d 346 (2005)

375 N.J. Super. 434

AMERICAN FIRE AND CASUALTY COMPANY, Plaintiff-Appellant,

v.

NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent (Two Cases).

West American Insurance Company, Plaintiff-Appellant,

v.

New Jersey Division of Taxation, Defendant-Respondent (Two Cases).

Ohio Casualty Co., Plaintiff-Appellant,

v.

New Jersey Division of Taxation, Defendant-Respondent.

Pruco Life Insurance Company, Plaintiff-Appellant,

v.

Director, Division of Taxation, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Argued December 8, 2004.

Decided March 9, 2005.

Richard D. Pomp of…

2Cases cited27 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  3. Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
  4. Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
  5. Merin v. MaglakiSupreme Court of New Jersey · 1992

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