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Posted by: Tanja Trezise on Aug 6, 2014

Head Comment: CORRECTION: Page One (1), Attorney Patricia Moskal's name has been removed from the attorney information listing.

Court: TN Court of Appeals

Attorneys 1:

Brad A. Lampley and Tricia Olson, Nashville, Tennessee, for the appellant, Valley Forge Insurance Company.

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, Warren Davidson Broemel, and John Vinson Arnold, Nashville, Tennessee, as the Amicus Curiae.

Judge(s): CLEMENT

Five separate groups of Pennsylvania-domiciled insurance companies filed five separate tax refund claims in which each challenges the imposition of retaliatory insurance premium taxes by the Tennessee Department of Commerce and Insurance pursuant to Tenn. Code Ann. § 56-4-218. The central issue presented is whether Pennsylvania’s surcharges or assessments for three Workmen’s Compensation funds are imposed upon Tennessee-domiciled insurance companies doing business in Pennsylvania and, therefore, fall within Tennessee’s retaliatory insurance premium tax statute. The Tennessee Claims Commission ruled in favor of the state and all of the Pennsylvania insurance companies appealed. Finding no error, we affirm.