Legal Opinion
United Services Automobile Ass'n v. Curiale
New York Court of Appeals
Decided April 30, 1996PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Ciparick, J.
The case on appeal presents an equal protection challenge to one component of New York’s system of retaliatory taxation *308against foreign insurance companies. We conclude that the statutory provision at issue, Tax Law § 1505-a (d) (8), insofar as it denies a credit to foreign insurers for the payment of the Metropolitan Commuter Transportation District (MCTD) tax surcharge against retaliatory taxes, is unsupported by a legitimate governmental purpose and results in unconstitutional discrimination.
I
Under article 33 of the New York Tax Law, all insurance companies…
2Cases cited7 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
- Williams v. VermontSupreme Court of the United States · 1985
- Santa Clara County v. Southern Pacific RailroadSupreme Court of the United States · 1886
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Prudential Insurance Co. of America v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1999
- State Farm Mutual Automobile Insurance v. LongCourt of Appeals of North Carolina · 1998
- Ontario Trucking Ass'n v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Prudential Insurance Co. of America v. WrynnAppellate Division of the Supreme Court of the State of New York · 2013
- Prudential Insurance Co. of America v. WrynnAppellate Division of the Supreme Court of the State of New York · 2013
3 more not listed; retrieve them via the Exa API.