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THE PRUDENTIAL INSURANCE COMPANY OF AMERICA v. COMMISSIONER OF REVENUE

429 Mass. 560 (1999)

THE PRUDENTIAL INSURANCE COMPANY OF AMERICA v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 10, 1999.

Attorney(s) appearing for the Case

Matthew J. Zinn, of the District of Columbia (Stephen M. Politi with him) for the plaintiff.

Thomas A. Barnico, Assistant Attorney General, for the defendant.

Holly K. Hemphill & Carl R. Erdmann, of the District of Columbia, & David S. Davenport, for American Council of Life Insurance & others, amici curiae, submitted a brief.

Present: WILKINS, C.J., ABRAMS, LYNCH, GREANEY, FRIED, MARSHALL, & IRELAND, JJ.

WILKINS, C.J.

We consider whether it is lawful for the Commonwealth to calculate retaliatory taxes on insurance premiums of a foreign insurer separately for life insurance premiums and for premiums on all other lines of insurance. On the appeal of The Prudential Insurance Company of America (Prudential) from a ruling of the Commissioner of Revenue (commissioner), the Appellate Tax Board (board) concluded that the separate...

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