Minnesota Mutual Life Insurance v. O'Connor

Retaliatory tax imposed in Illinois.

Foreign insurance company obtained summary judgment below for a refund.

We affirm.

The Minnesota Mutual Life Insurance Company — a Minnesota corporation licensed to sell various types of insurance in Illinois — sued to recover the retaliatory tax assessed against it by the Illinois Director of Insurance. This State’s Department of Insurance notified the plaintiff of deficient and delinquent tax payments for the years 1976 and 1977 and in the amounts of $6,933.48 and $40,202.28, respectively, based on the retaliatory tax provision for insurance companies,…