Legal Opinion
People Ex Rel. Sea Insurance v. Graves
New York Court of Appeals
Decided May 25, 1937PublishedCited by 17 opinions
1Opinion of the CourtHubbs, J.
The question presented is whether the relator, Sea Insurance Company, a foreign insurance company, was doing a marine reinsurance business in this State, and, therefore, subject to a tax under section 187 of the Tax Law (Cons. Laws, ch. 60). The relator is an English company. Chubb & Son, a copartnership, of New York is its general agent. That firm is also general agent of several other insurance companies including the Hartford and Federal. All of the companies represented by Chubb & Son entered into an agreement to reinsure a certain percentage of any line taken by any one of the companies,…
2Cases cited9 opinions
- Alaska Packers Assn. v. Industrial Accident Comm'n of Cal.Supreme Court of the United States · 1935
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1927
- Morris & Co. v. Skandinavia InsuranceSupreme Court of the United States · 1929
- Equitable Life Assurance Soc. of United States v. PennsylvaniaSupreme Court of the United States · 1915
- The Mutual Safety Ins. Co. v. . HoneNew York Court of Appeals · 1849
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
- Christiania General Insurance Corporation of New York v. Great American Insurance CompanyCourt of Appeals for the Second Circuit · 1992
- Friend Bros. v. Seaboard Surety Co.Massachusetts Supreme Judicial Court · 1944
- Continental Casualty Company v. Stronghold Insurance Company, Ltd.Court of Appeals for the Second Circuit · 1996
- Squibb-Mathieson International Corp. v. St. Paul Mercury InsuranceNew York Supreme Court · 1964
12 more not listed; retrieve them via the Exa API.