Legal Opinion
Sun Life Assur. Co. of Canada v. Manna
Appellate Court of Illinois
Decided November 1, 2006No. 1-05-1323PublishedCited by 2 opinions
1Opinion of the CourtJustice Karnezis
The appeal concerns the constitutionality of the State of Illinois’s “retaliatory tax” on “alien” insurance companies, insurance companies incorporated or organized under the laws of any country other than the United States (215 ILCS 5/2(h) (West 2004)). Plaintiff Sun Life Assurance Company of Canada (Sun Life) is a Ufe insurance corporation organized under the laws of Canada. Sun Life does insurance business in Illinois and is, therefore, considered an “alien” insurance company under the Illinois Insurance Code (215 ILCS 5/1 et seq. (West 2004)) (the Code). Sun Life asserts that imposition…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- United States v. PinkSupreme Court of the United States · 1942
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Geja's Cafe v. Metropolitan Pier & Exposition AuthorityIllinois Supreme Court · 1992
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3Cited by2 opinions
- Sun Life Assur. Co. of Canada v. MannaIllinois Supreme Court · 2007
- Sun Life Assurance Company of Canada v. MannaIllinois Supreme Court · 2007