National Ass'n of Independent Insurers v. State
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
O’Brien, J.
This appeal concerns a challenge to the constitutionality of Tax Law § 341 (hereinafter the statute), which changes the manner in which motor vehicle damage insurance awards are paid. The Supreme Court granted a preliminary injunction staying implementation of the statute based on a determination, inter alia, that its provisions would result in the double taxation of insurance claimants. We find that the claims regarding double taxation, when subjected to scrutiny, are largely speculative and do not overcome the strong presumption of constitutionality that…
2Cases cited23 opinions
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- Arcara v. Cloud Books, Inc.Supreme Court of the United States · 1986
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- MATTER OF ROMAN CATHOLIC DIOCESE OF ALBANY v. New York State Dep't of HealthNew York Court of Appeals · 1985
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
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3Cited by8 opinions
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- People v. CintronNew York Supreme Court · 2006
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