Legal Opinion
Larson v. Independent Life & Accident Insurance
Supreme Court of Florida
Decided March 14, 1947PublishedCited by 25 opinions
1Opinion of the Court
TERRELL, J.:
Appellees filed suit for declaratory judgment and injunctive relief, the result depending on the interpretation of Chapter 22671 Acts of 1945, relating to taxes on insurance companies. A motion to dismiss was overruled, answer was filed and a motion to strike certain portions of the answer was sustained. Defendant declining to plead further, final decree was entered for the plaintiff and this appeal was prosecuted.
The trial court held in effect that the premium receipts tax imposed by Chapter 22671, is not a prospective tax, payable at the first of the year, but that it is a tax…
2Cases cited2 opinions
- Jefferson Std. Life Ins. Co. v. King, Ins. Com.Supreme Court of South Carolina · 1932
- Lincoln National Life Ins. v. Read, Ins. Commr.Supreme Court of Oklahoma · 1944
3Cited by25 opinions
- Senfeld v. Bank of Nova Scotia Trust Co.District Court of Appeal of Florida · 1984
- Bates v. StateSupreme Court of Florida · 1999
- Trustees of Tufts College v. Triple R. Ranch, Inc.Supreme Court of Florida · 1973
- State Ex Rel. Riverside Bank v. GreenSupreme Court of Florida · 1958
- St. John's Village I v. DEPT., STATEDistrict Court of Appeal of Florida · 1986
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