People v. Alliance Life Insurance

This is an appeal by plaintiff from two judgments in favor of defendant insurance company in actions for taxes assessed upon premiums estimated by the Insurance Commissioner to have been received from its business done in this state in the calendar years 1939 and 1940 respectively.

Defendant is an Illinois corporation engaged in the writing of life and disability insurance. On July 1, 1938, it was issued a license by the Insurance Commissioner of the State of California to do business in this state. Prior to July 1, 1939, when, by its terms and by operation of law its license would have…