People ex rel. Metropolitan Life Insurance v. Knapp
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 25th day of October. 1919, directed to Walter H, Knapp and others, as and constituting the State Tax Commission of the State of New York, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in making a determination denying an application of the relator for a revision of the franchise taxes levied against relator under section 187 of the…
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Certiorari issued out of the Supreme Court and attested on the 25th day of October. 1919, directed to Walter H, Knapp and others, as and constituting the State Tax Commission of the State of New York, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in making a determination denying an application of the relator for a revision of the franchise taxes levied against relator under section 187 of the Tax Law for the four years ending December 31, 1917. (See Laws of 1917, chap. 796, amdg. said Tax Law, § 187.)*
1Opinion of the Court
H. T. Kellogg, J.:
The principal question involved here is whether or not certain sums of money received from sales of annuities annually by a life insurance company during the years 1914 to 1917, inclusive, are to be regarded as “ premiums ” so as to enter the computation which determines the franchise tax assessable against relator under section 187 of the Tax Law.
The provisions of section 187 of the Tax Law, as they existed during the years named, so far as material, read as follows: “ § 187. Franchise tax on insurance corporations. An annual State tax for the privilege of exercising…
2Cases cited1 opinion
- People v. Security Life Insurance & Annuity Co.New York Court of Appeals · 1879
3Cited by33 opinions
- New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentNew York Court of Appeals · 1994
- Rishel v. Pacific Mut. Life Ins. Co. of CaliforniaCourt of Appeals for the Tenth Circuit · 1935
- State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
- Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1941
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