Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.

Supreme Court of the United States · Decided 1981-05-26

Cited by 575 later decision(s) in our corpus · see the citation network in Lexace

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Justice Brennan delivered the opinion of the Court. California imposes two insurance taxes on insurance companies doing business in the State. A premiums tax, set at a fixed percentage of premiums paid on insurance policies is *650 sued in the State, is imposed on both foreign and domestic insurance companies and a “retaliatory” tax, set in response to the…

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