Legal Opinion
Daniel v. Life Ins. Co. of Virginia
Court of Appeals of Texas
Decided February 3, 1937No. 8576PublishedCited by 33 opinions
1Opinion of the Court
McCLENDON, Chief Justice.
This appeal presents the sole question: Whether the considerations paid for annuity contracts are “premiums * * * on policies of insurance” within the meaning of R.C.S. art. 4769, which levies an occupation tax on foreign life insurance companies doing business in this state, measured by the gross amount of such premiums collected from citizens of this state.
The suit was by appellee, a corporation chartered under Virginia laws having a permit to do business in Texas, against the Insurance Commissioners, the State Treasurer, and the Attorney General, under chapter.…
2Cases cited19 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- City of Austin v. NalleTexas Supreme Court · 1893
- Commonwealth v. Metropolitan Life InsuranceSupreme Court of Pennsylvania · 1916
- Rishel v. Pacific Mut. Life Ins. Co. of CaliforniaCourt of Appeals for the Tenth Circuit · 1935
- People ex rel. Metropolitan Life Insurance v. KnappAppellate Division of the Supreme Court of the State of New York · 1920
14 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- In Re HowertonUnited States Bankruptcy Court, N.D. Texas · 1982
- Daniels v. Pecan Valley Ranch, Inc., Texas Court of Appeals, 4th District (San Antonio)1992
- Union Central Life Insurance v. MannTexas Supreme Court · 1941
- State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1941
28 more not listed; retrieve them via the Exa API.