Legal Opinion

Republic Insurance Co. v. Commissioner of Taxation

Supreme Court of Minnesota

Decided September 24, 1965No. 39546PublishedCited by 10 opinions

1Opinion of the Court

*327Murphy, Justice.

Certiorari to review an order of the Board of Tax Appeals reversing an order of the commissioner of taxation denying respondents’ claims for refund. The issue involves the application to out-of-state insurance companies doing business in Minnesota of subd. 1 of Minn. St. 71.23, the so-called Minnesota retaliatory law.

From the record it appears that both respondents, Republic Insurance Company and Vanguard Insurance Company, are organized under the laws of the State of Texas and authorized to transact all types of insurance, except life insurance, personal accident insurance,…

2Cases cited8 opinions

  1. Kansas City Life Insurance v. LoveTexas Supreme Court · 1908
  2. State ex rel. Clapp v. Fidelity & Casualty InsuranceSupreme Court of Minnesota · 1888
  3. Board of Insurance Com'rs v. Prudential Fire Ins. Co.Court of Appeals of Texas · 1942
  4. Occidental Life Insurance v. HolmesMontana Supreme Court · 1938
  5. Pacific Mutual Life Insurance v. StateWashington Supreme Court · 1931

3 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Lindsay v. Southern Farm Bureau Casualty InsuranceSupreme Court of South Carolina · 1972
  2. Republic Insurance Co. v. OakleyTennessee Supreme Court · 1982
  3. Atlantic Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1967
  4. Twin City Fire Insurance v. BellSupreme Court of Kansas · 1983
  5. State Farm Mutual Automobile Insurance v. LongCourt of Appeals of North Carolina · 1998

5 more not listed; retrieve them via the Exa API.

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