AMERICAN FIRE & CASUALTY CO. v. DIR, DIVISION OF TAXATION


21 N.J. Tax 155 (2003)

AMERICAN FIRE AND CASUALTY COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. WEST AMERICAN INSURANCE COMPANY, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 2, 2003.


Attorney(s) appearing for the Case

Margaret C. Wilson (McDermott, Will & Emery, attorneys) and Richard D. Pomp of the Massachusetts bar, admitted pro hac vice, for plaintiff.

Carol Johnston for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

In these consolidated matters, plaintiffs American Fire and Casualty Company (American), an Ohio corporation, and West American Insurance Company (West American), an Indiana corporation, both authorized to conduct property and casualty insurance business in New Jersey, seek refunds of retaliatory tax assessed against them under N.J.S.A. 17:32-15.1 They claim that defendant Director of the New Jersey Division of Taxation...

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