Legal Opinion

Avon Group, Inc. v. State of New York Insurance Department

District Court, S.D. New York

Decided July 18, 1990No. 88 Civ. 8880 (JES)PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

SPRIZZO, District Judge:

Plaintiff, the Avon Group, Inc. (“Avon”), brings this admiralty action against the Department of Insurance of the State of New York and the acting Superintendent of the Department (collectively the “State”), seeking an order enjoining the State from assessing against Avon a tax discussed more fully herein. Currently before the Court is the State’s motion to dismiss the complaint for lack of subject matter jurisdiction pursuant to Fed.R. Civ.P. 12(b)(1). 1 For the reasons stated herein, the State’s motion is granted.

The facts relevant to the…

2Cases cited11 opinions

  1. Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
  2. Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
  3. Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
  4. California v. Grace Brethren ChurchSupreme Court of the United States · 1982
  5. Tully v. Griffin, Inc.Supreme Court of the United States · 1976

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3Cited by1 opinion

  1. Avon Group Inc. v. CooperCourt of Appeals for the Second Circuit · 1991

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