Prudential Insurance v. Benjamin

This case and Robertson v. California, post, p. 440, bring not unexpected sequels to United States v. South-Eastern Underwriters Assn., 322 U. S. 533. In cycle reminiscent conversely of views advanced there and in Paul v. Virginia, 8 Wall. 168, claims are put forward on the basis of the South-Eastern decision to sustain immunity from state taxation and, in the Robertson case, from state regulation of the business of insurance.

The specific effect asserted in this case is that South Carolina no longer can collect taxes from Prudential, a New Jersey corporation, which for years prior to 1945 the…