Legal Opinion
Metropolitan Life Insurance v. Insurance Commissioner
Court of Special Appeals of Maryland
Decided April 11, 1984No. 881, September Term, 1983PublishedCited by 2 opinions
1Opinion of the Court
WILNER, Judge.
We have before us a dispute between Metropolitan Life Insurance Company, a New York corporation (Metropolitan), and the State Insurance Commissioner over the amount of premium tax due by Metropolitan for 1971. The dispute arises from a difference of opinion concerning the application of Maryland’s “retaliatory” premium tax (Md.Code Ann. art. 48A, § 61(1)). Metropolitan contends that one part of the tax statute — the last sentence of § 61(1) — is unconstitutional because of vagueness and because it improperly delegates legislative authority to the Commissioner.
The Maryland Tax…
2Cases cited31 opinions
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
- Field v. ClarkSupreme Court of the United States · 1892
- Exxon Corp. v. Governor of MarylandSupreme Court of the United States · 1978
- J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
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3Cited by2 opinions
- Premera Blue Cross v. State, Department of Commerce, Community & Economic Development, Division of InsuranceAlaska Supreme Court · 2007
- Beretta U.S.A. Corp. v. SantosCourt of Special Appeals of Maryland · 1998