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ARMED FORCES CO-OP., ETC. v. DEPT. OF INS.

No. 5274.

622 P.2d 1318 (1980)

ARMED FORCES COOPERATIVE INSURING ASSOCIATION, Appellant (Petitioner), v. DEPARTMENT OF INSURANCE, State of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

Rehearing Denied February 19, 1981.

Attorney(s) appearing for the Case

James C. Logan of James C. Logan & Associates, Kansas City, and Ward A. White of Guy, Williams, White & Argeris, Cheyenne, for appellant.

John D. Troughton, Atty. Gen., Gerald A. Stack, Deputy Atty. Gen., Crim. Div., and Samuel A. Soule', Sr., Asst. Atty. Gen., Cheyenne, for appellee.

Arthur A. Aparicio, Jr., Lieutenant Colonel, U.S.A.F., amicus curiae, and Franklin J. Smith, Cheyenne.

Before RAPER, C.J., McCLINTOCK, THOMAS and ROSE, JJ., and ARMSTRONG, District Judge, Retired.

ROSE, Justice.

PROCEDURAL BACKDROP

This is an appeal from a judgment of the district court entered January 24, 1980, affirming an order of the Insurance Commissioner entered December 27, 1976. The Commissioner's order assessed $5,000.00 and a 2 1/2% premium tax against appellant, Armed Forces Cooperative Insuring Association (hereinafter AFCIA or the "Company" or the "Association") for 1975 and ordered it to desist from further collection of insurance premiums...

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