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REPUBLIC INS. CO. v. OAKLEY

637 S.W.2d 448 (1982)

REPUBLIC INSURANCE COMPANY, A Texas Corporation, and Vanguard Insurance Company, A Texas Corporation, Plaintiffs-Appellants, v. Honorable Millard H. OAKLEY, Commissioner of Insurance of the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee.

May 17, 1982.

Attorney(s) appearing for the Case

Wilson Sims, William W. Berry, Jr., Nashville, for plaintiffs-appellants.

Joe C. Peel, Asst. Atty. Gen., Nashville, for defendant-appellee; William M. Leech, Jr., Atty. Gen., Nashville, of counsel.

OPINION

BROCK, Justice.

The plaintiff insurance companies brought this action to recover retaliatory insurance taxes, penalties and interest which they paid under protest; the Chancellor denied relief and the plaintiffs have appealed.

Each of the plaintiff companies is a Texas corporation that has been duly qualified to engage in the insurance business in Tennessee and has done so for a number of years...

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