COMPANION PROPERTY AND CASUALTY INSURANCE COMPANY, ET AL. v. STATE OF TENNESSEE, ET AL. - Articles

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Posted by: Tanja Trezise on Jan 27, 2015

Court: TN Court of Appeals

Attorneys 1:

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

Attorneys 2:

G. Michael Yopp and Christopher A. Wilson, Nashville, Tennessee, for the appellees, Companion Property and Casualty Insurance Company and Companion Commercial Insurance Company.

Judge(s): BENNETT

Two South Carolina insurance companies challenged their Tennessee retaliatory tax assessments. The Tennessee Claims Commission held that the Department of Commerce and Insurance did not calculate the South Carolina tax burden correctly because it did not include reimbursements received by the insurance companies from South Carolina’s Second Injury Fund. The Commission also denied the Department’s motion to strike portions of an affidavit. The Department appealed. We find that the Department’s calculation of the South Carolina tax burden was correct and reverse that decision of the Claims Commission. We affirm the Commission’s denial of the Department’s motion to strike.

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