Legal Opinion
Employers' Fire Insurance v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided May 30, 1984PublishedCited by 10 opinions
1Opinion of the Court
The opinion of the court was delivered by
McELROY, J.A.D.
This is an appeal by the Director of the Division of Taxation (Director) from a decision of the Tax Court, 5 N.J.Tax 326. That court held plaintiffs, insurance companies domiciled in Massachusetts but licensed to do business in New Jersey may obtain credit for payments made to the New Jersey Second Injury Fund pursuant to N.J.S.A. 34:15-94 in calculating the amount due this state under our retaliatory tax law, N.J.S.A. 17:32-15. The decision of the Tax Court appears at 5 N.J.Tax 326 (1983).
We affirm substantially for the reasons advanced…
2Cases cited14 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- City of Newark v. Natural Resource Council in the Department of Environmental ProtectionSupreme Court of New Jersey · 1980
- Resnick v. East Brunswick Township Board of EducationSupreme Court of New Jersey · 1978
- State ex rel. O'Brien v. Continental InsuranceIndiana Court of Appeals · 1917
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- American Fire & Casualty Co. v. New Jersey Division of TaxationSupreme Court of New Jersey · 2006
- Workmen's Compensation Commission v. Property & Casualty Insurance Guaranty Corp.Court of Appeals of Maryland · 1990
- American Fire & Casualty Co. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Liberty Mutual Insurance v. StateNew Jersey Tax Court · 1998
5 more not listed; retrieve them via the Exa API.