Legal Opinion

York Mutual Insurance v. Superintendent of Insurance

Supreme Judicial Court of Maine

Decided December 14, 1984PublishedCited by 7 opinions

1Opinion of the Court

VIOLETTE, Justice.

• York Mutual Insurance Company of Maine (York) appeals from a judgment of the Superior Court, Cumberland County, affirming a decision of the Superintendent of Insurance (Superintendent) excluding the value of certain computer software as an asset under 24-A M.R.S.A. § 901 (1974 and Supp.1983). 2 Finding no reversible error, we affirm.

In December 1979, York purchased a computer and software from IBM and some additional software from Systems Assurance Corporation (SAC). The IBM software is part of the computer package and allows the system to be programmed. The SAC software…

2Cases cited7 opinions

  1. Seven Islands Land Co. v. Maine Land Use Regulation CommissionSupreme Judicial Court of Maine · 1982
  2. MacCabees Mutual Life Insurance v. Department of TreasuryMichigan Court of Appeals · 1983
  3. Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
  4. MacK v. MUNICIPAL OFF. OF TOWN OF CAPE ELIZABETHSupreme Judicial Court of Maine · 1983
  5. Lucas v. Maine Commission of PharmacySupreme Judicial Court of Maine · 1984

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

3Cited by7 opinions

  1. Imagineering, Inc. v. Superintendent of InsuranceSupreme Judicial Court of Maine · 1991
  2. Downeast Energy Corp. v. Fund Insurance Review BoardSupreme Judicial Court of Maine · 2000
  3. MAINE AFL-CIO v. Superintendent of Ins.Supreme Judicial Court of Maine · 1991
  4. Harriman v. Commissioner, Department of Human ServicesSupreme Judicial Court of Maine · 1991
  5. National Council on Compensation Insurance v. Superintendent of InsuranceSupreme Judicial Court of Maine · 1988

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

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