Universal Insurance v. State Board of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

This is a taxation case. The facts in the case at bar are practically identical, save as to the names of the parties, their respective addresses here and in New York, and the figures, with those set forth in the case of Newark Fire Insurance Co. v. State Board of Tax Appeals (Supreme Court), 118 N. J. L. 525. The issues presented and decided in that case were (1) jurisdiction to tax; (2) taxation upon the item of unearned premium reserve; and (3) taxation upon cash. The issues presented for decision in the case at bar are (1) jurisdiction to…