Legal Opinion
Prudential Property & Casualty Insurance v. Bannon
Supreme Court of Connecticut
Decided May 23, 1995No. 15170PublishedCited by 6 opinions
1Opinion of the CourtPeters, C. J.
The sole issue in this tax appeal is whether payments that insurance companies doing business in New Jersey are required to make to the New Jersey Unsatisfied Claim and Judgment Fund (UCJF) constitute “other obligations” for purposes of the application of this state’s retaliatory tax under General Statutes (Rev. to 1985) § 12-211.1 The plaintiff, *245Prudential Property and Casualty Insurance Company (taxpayer), was assessed retaliatory taxes2 by the defendant, the commissioner of revenue services (commissioner), for the years 1982 through 1985, on the basis of UCJF charges in New Jersey during…
2Cases cited14 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- In re Valerie D.Supreme Court of Connecticut · 1992
- Kaufman v. Zoning CommissionSupreme Court of Connecticut · 1995
- Vaillancourt v. New Britain Machine/LittonSupreme Court of Connecticut · 1993
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
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3Cited by6 opinions
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Hartford/Windsor Healthcare Properties, LLC v. City of HartfordSupreme Court of Connecticut · 2010
- State v. VarszegiSupreme Court of Connecticut · 1996
- Liberty Mutual Insurance v. StateNew Jersey Tax Court · 1998
- Stiles v. Hartford Casualty InsuranceConnecticut Appellate Court · 1996
1 more not listed; retrieve them via the Exa API.