OCCIDENTAL LIFE OF CALIFORNIA v. STATE

No. 12066.

589 P.2d 673 (1979)

92 N.M. 433

OCCIDENTAL LIFE OF CALIFORNIA, Plaintiff-Appellee, v. STATE of New Mexico, Defendant-Appellant.

Supreme Court of New Mexico.

January 23, 1979.


Attorney(s) appearing for the Case

Toney Anaya, Atty. Gen., Andrea R. Buzzard, Asst. Atty. Gen., Santa Fe, for defendant-appellant.

Rodey, Dickason, Sloan, Akin & Robb, Rex D. Throckmorton, Jonathan W. Hewes, Albuquerque, for plaintiff-appellee.


OPINION

PAYNE, Justice.

Occidental Life of California brought suit against the State of New Mexico to recover an overpayment of premium taxes. The taxes were paid on premiums received on an insurance policy issued by Occidental to an Albuquerque-based retail clerk's union for the purpose of furnishing insurance benefits to members of the union in El Paso, Texas. The trial court held that Occidental was entitled to a full refund of the overpayment. The State...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases