GREAT AMERICAN INSURANCE COMPANY OF NEW YORK v. STATE OF TENNESSEE - Articles

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Posted by: Tanja Trezise on Aug 6, 2014

Head Comment: CORRECTION: The pro hac vice attorneys listed on the opinion have been removed and the formatting of the opinion adjusted as necessary.

Court: TN Court of Appeals

Attorneys 1:

Patricia Head Moskal and Brett R. Carter, Nashville, Tennessee, for the appellant, Great American Insurance Company of New York.

Attorneys 2:

Robert E. Cooper, Jr., Attorney General and Reporter; Joseph F. Whalen, Associate Solicitor General; and Jonathan N. Wike, Senior Counsel; for the appellee, State of Tennessee.

John Brister Burns and Warren Davidson Broemel, Nashville, Tennessee, as the Amicus Curiae.

Judge(s): BENNETT

Claimant insurance company challenges the state’s calculation of the retaliatory tax. It filed claims for refunds in the claims commission. The commission ruled for the state. Claimant appealed, alleging that New York law required the charges at issue to be passed on to the policy holder, so the charges should not be included in the retaliatory tax calculation. We find that four of the charges should be included in the retaliatory tax calculation and two should not. Claimant also raises several constitutional challenges, all of which we reject.