Legal Opinion
Horizon Blue Cross Blue Shield v. State
New Jersey Tax Court
Decided December 15, 2009PublishedCited by 2 opinions
1Opinion of the Court
BIANCO, J.T.C.
This opinion shall serve as the court’s determination of cross motions for summary judgment filed by the parties in the above matter. Plaintiff, Horizon Blue Cross Blue Shield of New Jersey (hereinafter “Horizon”) seeks a declaration that N.J.S.A. 54:18A-6 (hereinafter the “Premium Tax Cap Statute”) is unconstitutional as amended by Assembly Bill A4401/Senate Bill S3006 (hereinafter *297“A4401”). In addition Horizon seeks a refund in excess of $145,000,000 paid pursuant to A4401, and to restrain and enjoin the Defendants from imposing and collecting any additional taxes based on…
2Cases cited43 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- United States v. O'BrienSupreme Court of the United States · 1968
- Plyler v. DoeSupreme Court of the United States · 1982
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Nixon v. Administrator of General ServicesSupreme Court of the United States · 1977
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3Cited by2 opinions
- Horizon Blue Cross Blue Shield v. StateNew Jersey Superior Court Appellate Division · 2012
- HORIZON BLUE CROSS v. StateNew Jersey Superior Court Appellate Division · 2012