Legal Opinion

Commonwealth v. Metropolitan Life Insurance

Supreme Court of Pennsylvania

Decided July 1, 1916No. Appeal, No. 2PublishedCited by 50 opinions

Appeal, No. 2, May T., 1916, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1913, No. 90, for defendant, in case of Commonwealth of Pennsylvania v. Metropolitan Life Insurance Company. Appeal from settlement of a tax by the auditor general and state treasurer. McCarrell, J., filed the following opinion: The defendant is a corporation of the State of New York, doing the business of life insurance in Pennsylvania.

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Appeal, No. 2, May T., 1916, by plaintiff, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1913, No. 90, for defendant, in case of Commonwealth of Pennsylvania v. Metropolitan Life Insurance Company. Appeal from settlement of a tax by the auditor general and state treasurer. McCarrell, J., filed the following opinion: The defendant is a corporation of the State of New York, doing the business of life insurance in Pennsylvania. It issues ordinary life policies, industrial policies and contracts for payment of annuities. It has appealed from two settlements for tax on gross premiums…

1Opinion of the Court

Per Curiam,

The judgment in this case is affirmed on the opinion of the learned court below in pursuance of which it was entered.

2Cited by50 opinions

  1. Nationsbank of North Carolina, N. A. v. Variable Annuity Life InsuranceSupreme Court of the United States · 1995
  2. Rishel v. Pacific Mut. Life Ins. Co. of CaliforniaCourt of Appeals for the Tenth Circuit · 1935
  3. State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
  4. Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
  5. Thornley v. CommissionerUnited States Tax Court · 1943

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