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United Services Automobile Ass'n v. Curiale

Appellate Division of the Supreme Court of New York, First Department
Jun 22, 1995
216 A.D.2d 163 (N.Y. App. Div. 1995)

Opinion

June 22, 1995

Appeal from the Supreme Court, New York County, Charles Ramos, J., Seymour Schwartz, J.


We agree with the IAS Court that Tax Law § 1505-a (c), which disallows a credit for taxes paid by foreign insurers pursuant to section 1505-a against New York's retaliatory tax (Insurance Law § 1112), although domestic insurers are granted such a credit, serves no legitimate governmental purpose as it applies to plaintiff. Plaintiff is a foreign insurer doing business in New York and subject to New York's retaliatory tax. An intent to increase or protect revenues at the expense of foreign insurers does not constitute a legitimate governmental purpose sufficient to withstand an equal protection challenge ( compare, Western S. Life Ins. Co. v. Board of Equalization, 451 U.S. 648, 657). We have considered plaintiff's other contentions and find them to be without merit.

Concur — Ellerin, J.P., Wallach, Nardelli, Tom and Mazzarelli, JJ.


Summaries of

United Services Automobile Ass'n v. Curiale

Appellate Division of the Supreme Court of New York, First Department
Jun 22, 1995
216 A.D.2d 163 (N.Y. App. Div. 1995)
Case details for

United Services Automobile Ass'n v. Curiale

Case Details

Full title:UNITED SERVICES AUTOMOBILE ASSOCIATION, Respondent, v. SALVATORE CURIALE…

Court:Appellate Division of the Supreme Court of New York, First Department

Date published: Jun 22, 1995

Citations

216 A.D.2d 163 (N.Y. App. Div. 1995)
628 N.Y.S.2d 107