American United Life Insurance v. Fischer

Smith, J. —

The question presented on these appeals is the liability of plaintiff to taxation (under section 7022, Code of Iowa, 1939) on account of certain life insurance premiums on policies written in-Iowa by a foreign company while authorized to do business in Iowa, but collected after the writing company ceased to write new business in Iowa (or elsejvhere) and was in receivership.

The writing company was the American Life Insurance Company of Detroit, a Michigan corporation, hereinafter called the American Life. Its receiver collected said premiums for 1938 and 1939 and later turned them…