Legal Opinion
ACE Property & Casualty Insurance v. Commissioner of Revenue
Massachusetts Supreme Judicial Court
Decided June 28, 2002PublishedCited by 12 opinions
1Opinion of the CourtSosman, J.
The plaintiff, ACE Property & Casualty Insurance Company (ACE), brought the present action seeking a declaration that the Federal Crop Insurance Act, 7 U.S.C. §§ 1501 et seq. (2000) (Act), preempts G. L. c. 63, § 23, with respect to any tax imposed on premiums for crop insurance policies that are reinsured by the Federal Crop Insurance Corporation (FCIC). *242ACE’s complaint for declaratory relief against the Commissioner of Revenue (commissioner) was filed in the county court, where a single justice reserved and reported the case to the full court on a statement of agreed facts. We conclude that…
2Cases cited21 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- Fidelity Federal Savings & Loan Ass'n v. De La CuestaSupreme Court of the United States · 1982
- Jones v. Rath Packing Co.Supreme Court of the United States · 1977
- Louisiana Pub. Serv. Comm'n v. FCCSupreme Court of the United States · 1986
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3Cited by12 opinions
- Massachusetts Delivery Ass'n v. CoakleyCourt of Appeals for the First Circuit · 2012
- Hall v. Pennsylvania Board of Probation & ParoleSupreme Court of Pennsylvania · 2004
- Temple Emanuel of Newton v. Massachusetts Commission Against DiscriminationMassachusetts Supreme Judicial Court · 2012
- Commonwealth v. BowdenMassachusetts Supreme Judicial Court · 2006
- DaPrato v. Massachusetts Water Resources AuthorityMassachusetts Supreme Judicial Court · 2019
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