Legal Opinion

MATTER OF GUARDIAN LIFE INS. CO. v. Chapman

New York Court of Appeals

Decided March 8, 1951PublishedCited by 37 opinions

1Opinion of the Court

302 N.Y. 226 (1951)

In the Matter of Guardian Life Insurance Company of America, Appellant,

v.

Alger B. Chapman et al., Constituting The Tax Commission of the State of New York, Respondents.

Court of Appeals of the State of New York.

Argued November 29, 1950.

Decided March 8, 1951

Ferdinand Tannenbaum, James F. Donnelly, Merwin Lewis and Victor E. Whitlock for appellant.

Harry D. Rudick, George S. Allan and R. Palmer Baker, Jr., for North American Reassurance Company and another, amici curiæ, in support of appellant's position.

Nathaniel L. Goldstein, Attorney-General (John C. Crary, Jr., and Wendell…

2Cases cited15 opinions

  1. United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
  2. Allgeyer v. LouisianaSupreme Court of the United States · 1897
  3. Kunz v. New YorkSupreme Court of the United States · 1951
  4. Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
  5. Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934

10 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. Consolidated Edison Co. of New York, Inc. v. Department of Environmental ConservationNew York Court of Appeals · 1988
  2. Alweis v. EvansNew York Court of Appeals · 1987
  3. Grossman v. BaumgartnerNew York Court of Appeals · 1966
  4. Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
  5. Farrell v. DrewNew York Court of Appeals · 1967

32 more not listed; retrieve them via the Exa API.

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