Legal Opinion
American Fire & Casualty Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided December 2, 2003PublishedCited by 6 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In these consolidated matters, plaintiffs American Fire and Casualty Company (American), an Ohio corporation, and West American Insurance Company (West American), an Indiana corporation, both authorized to conduct property and casualty insurance business in New Jersey, seek refunds of retaliatory tax assessed against them under N.J.S.A. 17:32-15.1 They claim that defendant Director of the New Jersey Division of Taxation (Director) *160improperly calculated their respective retaliatory tax obligations because, in comparing taxes paid by each of them in New Jersey with the taxes a New…
2Cases cited29 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Heller v. Doe Ex Rel. DoeSupreme Court of the United States · 1993
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Gould v. GouldSupreme Court of the United States · 1917
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3Cited by6 opinions
- American Fire & Casualty Co. v. New Jersey Division of TaxationSupreme Court of New Jersey · 2006
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- New Plan Realty Trust v. Brick TownshipNew Jersey Tax Court · 2006
- 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
1 more not listed; retrieve them via the Exa API.