Legal Opinion
Phoenix Home Life Mutual Insurance v. Curiale
New York Supreme Court
Decided July 26, 1994PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Herman Cahn, J.
Petitioner Phoenix Home Life Mutual Insurance Company (Phoenix) seeks a judgment, pursuant to CPLR article 78, (1) annulling the determination of respondents Salvatore Curíale, Superintendent of Insurance of the State of New York (the Superintendent), and the Insurance Department of the State of New York (the Department), which disallowed petitioner’s claim that $157,064 of franchise tax recently paid by Phoenix for the year 1980 be applied as a credit against its 1990 retaliatory tax liability, (2) declaring that petitioner is entitled to the foregoing…
2Cases cited15 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Colton v. BermanNew York Court of Appeals · 1967
- Eaton v. New York City Conciliation & Appeals BoardNew York Court of Appeals · 1982
- Long v. Adirondack Park AgencyNew York Court of Appeals · 1990
- Randall v. BaileyNew York Court of Appeals · 1942
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Principal Life Insurance v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 2003
- Prudential Insurance Co. of America v. WrynnNew York Supreme Court · 2012