Legal Opinion
Atlantic Insurance v. State Board of Equalization
California Court of Appeal
Decided October 5, 1967No. Civ. 23675PublishedCited by 7 opinions
1Opinion of the CourtChristian, J.
Plaintiffs, who are 18 Texas fire and casualty insurance companies, appeal from a judgment deling recovery of retaliatory taxes in the aggregate amount of $929,833.42 imposed on them for the years 1959 and 1960. The levy had been made by respondent Board of Equalization, pursuant to Insurance Code section 685 et seq., upon the board’s determination that the insurance tax laws of the State of Texas discriminate against California-based insurance companies and hence, under the California statute, call for a retaliatory levy.
Almost every state imposes some kind of retaliatory tax upon insurance…
2Cases cited22 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Hanover Fire Insurance v. HardingSupreme Court of the United States · 1926
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- American Alliance Ins. Co. v. State Board of EqualizationCalifornia Court of Appeal · 1982
- Republic Insurance Co. v. OakleyTennessee Supreme Court · 1982
- Western & Southern Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Western & Southern Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1979
2 more not listed; retrieve them via the Exa API.