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  5. 50 N.Y.2d 617 (1980)
 

AM. INS. ASSN. v. LEWIS

50 N.Y.2d 617 (1980)

American Insurance Association et al., Appellants, v. Albert B. Lewis, as Superintendent of Insurance of the State of New York, Respondent.

Court of Appeals of the State of New York.

Decided July 8, 1980.

Attorney(s) appearing for the Case

Robert S. Smith and Earl H. Doppelt for appellants.

Robert Abrams, Attorney-General (Arnold D. Fleischer, Shirley Adelson Siegel, Peter Bienstock and Myrna M. Martinez of counsel), for respondent.

Chief Judge COOKE and Judges JASEN, GABRIELLI, WACHTLER and MEYER concur with Judge FUCHSBERG; Judge JONES concurs in result.

FUCHSBERG, J.

On this appeal, here directly pursuant to CPLR 5601 (subd [b], par 2), we are called upon to determine whether subdivision 1 of section 654 of our Insurance Law, in imposing a so-called "capping" impost based on the total net worth of property and casualty insurance corporations, offends the due process clauses of our Federal and State Constitutions. The appellants are seven large foreign corporations...

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