Legal Opinion
Industrial Indemnity Co. v. Cooper
New York Court of Appeals
Decided March 30, 1993PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
Smith, J.
The issue presented by this appeal is whether a foreign insurer doing business in the State of New York may lawfully claim amounts paid pursuant to the New York City commercial rent or occupancy tax (hereinafter "commercial rent tax”) (Administrative Code of City of NY § 11-701 et seq.) as a credit toward the retaliatory tax imposed by Insurance Law § 1112. *52Resolution of this issue requires us to determine whether the commercial rent tax falls within the purview of Insurance Law § 1112 as a tax "for the privilege of doing business.” For the reasons set forth…
2Cases cited5 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Philadelphia Fire Assn. v. New YorkSupreme Court of the United States · 1886
- The People v. . Fire Association of Phil'A.New York Court of Appeals · 1883
- Medical Malpractice Insurance Ass'n v. Superintendent of InsuranceNew York Court of Appeals · 1988
- John Hancock Mutual Life Insurance Company of Boston v. PinkNew York Court of Appeals · 1938
3Cited by9 opinions
- In re the Claim of GruberNew York Court of Appeals · 1996
- Kennedy v. NovelloAppellate Division of the Supreme Court of the State of New York · 2002
- Astoria Federal Savings & Loan Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1996
- United Services Automobile Ass'n v. CurialeNew York Court of Appeals · 1996
- MATTER OF SIEMENS CORP. v. Tax Appeals TribunalNew York Court of Appeals · 1997
4 more not listed; retrieve them via the Exa API.