Legal Opinion
Mutual Assurance Co. v. Gluck
New Jersey Tax Court
Decided March 23, 1987PublishedCited by 2 opinions
1Opinion of the Court
LASSER, P.J.T.C.
In this declaratory judgment action Mutual Assurance Company (Mutual) seeks a determination that sums deposited with it, in connection with its issuance of perpetual homeowners insurance policies to New Jersey residents, are neither premiums subject to the New Jersey Insurance Premiums Tax, N.J.S.A. 54:18A-1 et seq., nor assessments imposed pursuant to the New Jersey Insurance Underwriting Association Act (IUAA), N.J.S.A. 17:37A-1 et seq. (also known as the FAIR Plan, N.J.A.C. 11:1-5.1). The matter is before the court on cross-motions for summary judgment.
The Facts.
Mutual is a…
2Cases cited5 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Paul H. Van Wagoner and Wife Muriel Van Wagoner and J. W. Walker and Wife, Violet Walker v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Employers' Fire Insurance v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984
- Employers' Fire Insurance v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Champion Paper & Fibre Co. v. GlanderUnited States Board of Tax Appeals · 1948
3Cited by2 opinions
- Hill v. State Farm Mutual Automobile InsuranceCalifornia Court of Appeal · 2008
- Mutual Assurance Co. v. GluckNew Jersey Superior Court Appellate Division · 1988