Insurance Commissioner of Delaware v. Sun Life Assurance Co. of Canada

JACOBS, Justice:

At issue on this appeal is the meaning of the term “case,” which appears in Section 702 of the Delaware Insurance Code. 1 Appellant-below, Sun Life Assurance Company of Canada (U.S.) (“Sun Life”), filed requests with appellee-below, Delaware Department of Insurance (“Department”), for refunds of taxes that Sun Life paid on premiums derived from certain life insurance policies, for tax years 2001 to 2003. The Delaware Insurance Commissioner (“Commissioner”) denied Sun Life’s request on the basis that Sun Life could not aggregate the premium income from those insurance polices…