Federal Insurance Tax Cases Litigated to Decision
- Validus Reinsurance, Ltd. v. United States, 2014 WL 462886 (D.D.C. 2014)(Case No. 1:13-cv-109-ABJ), in which the D.C. District Court ruled that the U.S. federal excise tax imposed under Section 4371 of the Code does not apply to retrocession contracts between foreign reinsurers.
- State Farm Mutual Auto Insurance Co. v. Commissioner, (Dkt. No. 11-3478)(counsel to amici curiae), in which the Seventh Circuit relied upon the amicus brief in reversing the U.S. Tax Court’s decision that compensatory extra-contractual obligations are not “losses incurred” for federal income tax purposes.
- American Family Mutual Insurance Co. v. United States, 96 AFTR 2d 2005-5144 (W.D. Wis. 2005) (involving unearned premium reserves of mutual property/casualty insurers).
- GE Life & Annuity Assurance Co. v. United States, 127 F. Supp. 2d 794 (E.D. Va. 2000), further proceedings 89 AFTR 2d 2002-1815 (3/25/2002) (involving treatment of a life insurer’s policyholders surplus account under IRC section 338).
- Blue Cross and Blue Shield of Texas, Inc. v. Commissioner, 115 T.C. 148 (2000), aff’d 328 F.3d 770 (5th Cir. 2003) (involving coordination of benefits and “salvage recoverable” of health insurers).
- Utah Medical Insurance Association v. Commissioner, T.C. Memo 98-2702 (1998) (involving property/casualty loss reserves).
- Gulf Life Insurance Co. v. United States, 35 Fed. Cl. 12 (1996), aff’d 118 F.3d 1563 (Fed. Cir. 1997) (involving reimbursed policyholder dividends in modco reinsurance).
- USAA Life Insurance Co. v. Commissioner, 91-2 U.S.T.C. 50,362 (5th Cir. 1991), rev’g 94 T.C. 499 (1990), on remand, 65 T.C.M. 1756 (1993) (involving revaluation of tax reserves for universal life policies).
State Insurance Tax Cases Litigated to Decision
- United States Liability Insurance Company et al. v. Illinois Department of Insurance et al. 2014 IL App (4th) 121125-U; 2014 Ill. App. Unpub. LEXIS 383 (in which the 4th District Appellate Court invalidated a regulation of the Illinois Department of Insurance because it conflicted with the Illinois retaliatory tax statute).
- Sun Life Assurance Co. of Canada v. Illinois Div. of Insurance, 227 Ill. 2d 128, 879 N.E. 2d 320 (Ill. 2007) (alien life insurer’s constitutional challenge to state retaliatory tax on alien companies).
- Allstate Insurance Company, Lumbermens Mutual Casualty Company et al. v. State of Wisconsin (Case No. 06CV1473)(Dane County Circuit Court, 2007) (Wisconsin premium tax).
- Nationwide General Insurance Company et al. v. Shapo et al., 263 Ill. Dec. 210, 767 N.E.2d 936 (4th Dist. 2002) (Illinois privilege tax).
- Guardian Life Insurance Co. v. Illinois Department of Revenue (Ill. App. Court, 1st Dist. No. 1-01-4220) (2002) (involving Illinois income tax on life insurers’ income from municipal bond interest).
- Milwaukee Safeguard v. Selcke, 688 N.E. 2d 268 (Ill. 1997), further proceedings 324 Ill. App. 3d 344 (1st Dist. 2001) (finding a domestic preference premium tax unconstitutional).
- Sentry Insurance v. Illinois Department of Revenue (Circuit Court of Cook County, 98L-50264) and St. Paul Fire & Marine Insurance Co. v. Illinois Department of Revenue (Circ. Court of Cook County, 98L-50265) (involving Illinois income tax on P&C insurers’ income from municipal bond interest).
Insurance Tax Cases Not Litigated to Decision (Including Pending Cases)
- American Home Assurance Co. et al. v. Michigan Department of Treasury (Dkt. Nos. 10-77-MT, 10-78-MT, 10-79-MT, 10-80-MT) (challenging the imposition of Michigan retaliatory tax). (Petition for certiorari to the U.S. Supreme Court pending).
- Zurich American Insurance Company et al. v. State of Tennessee (Tennessee Claims Commission) and American Home Assurance Company et al. v. State of Tennessee (Tennessee Claims Commission) (challenging the imposition of Tennessee retaliatory tax) (pending joint multiparty representation).
- Allstate Insurance Company v. Illinois Department of Revenue (Dkt. Nos. 07 L 50330 and 09 L 50643) (challenging the imposition of Illinois income tax) (resolved by settlement).
- In the Matter of the Petitions of American Motorists Insurance Company et al. (DTA Nos. 822276, 822277 and 822305) (New York State Division of Tax Appeals) (New York franchise tax).
- Allstate Insurance Company, et al. v. State of Florida (Dkt. No. 04-492) (Florida retaliatory tax).
- Illinois State Chamber of Commerce v. Filan (Dkt. No. 04 CH 06750) (Illinois workers’ compensation premium surcharge).