NORTHERN INSURANCE COMPANY OF NY, ET AL. v. STATE OF TENNESSEE - Articles

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Posted by: Tanja Trezise on Aug 6, 2014

Head Comment: CORRECTION: The names of four attorneys (Tracy D. Williams, William M. Sneed, Peter D. Edgerton, and Lisa E. Schwartz) have been removed from the first listing of attorneys and maintained as a separate set of attorneys for the appellants. The formatting of the opinion has been adjusted as necessary.

Court: TN Court of Appeals

Attorneys 1:

Bradley A. Lampley and Tricia Thor Olson, Nashville, Tennessee, for the appellants, Northern Insurance Company of NY and Assurance Company of America.

Attorneys 2:

Tracy D. Williams, William M. Sneed, Peter D. Edgerton, and Lisa E. Schwartz, pro hac vice, Chicago, Illinois, for the appellants, Northern Insurance Company of NY and Assurance Company of America.

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 companies challenge the state’s calculation of the retaliatory tax. They filed claims for refunds in the claims commission. The commission ruled for the state. Claimants 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. Claimants also raise several constitutional challenges, all of which we reject.