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AETNA LIFE INS. CO. v. PARK

No. 9370.

678 P.2d 1101 (1984)

AETNA LIFE INSURANCE COMPANY, Aetna Life Insurance and Annuity Company, The Aetna Casualty and Surety Company, The Standard Fire Insurance Company, Combined Insurance Company of America, Connecticut Mutual Life Insurance Company, The Equitable Life Assurance Society of the United States, The Guardian Life Insurance Company of America, John Hancock Mutual Life Insurance Company, Massachusetts Indemnity and Life Insurance Company, Massachusetts Mutual Life Insurance Company, Metropolitan Life Insurance Company, The Mutual Life Insurance Company of New York, New York Life Insurance Company, The Prudential Insurance Company of America, Transamerica Occidental Life Insurance Company, Transamerica Life Insurance and Annuity Company, Union Mutual Life Insurance Company and Unionmutual Stock Life Insurance Co. of America, Appellants, v. Susan Kee-Young PARK, Insurance Commissioner, State of Hawaii, Appellee.

Intermediate Court of Appeals of Hawaii.

March 28, 1984.

Attorney(s) appearing for the Case

Anthony S. Chan, Honolulu (Shawn B. Thompson, Honolulu, with him on briefs), for appellants.

Clifford K. Higa, Deputy Atty. Gen., for appellee.

Before BURNS, C.J., HEEN, J. and KANBARA, Circuit Judge, in place of TANAKA, J., recused.

BURNS, Chief Judge.

Nineteen insurance companies (Companies), "foreign insurers" under Hawaii Revised Statutes (HRS) § 431-81(b), appeal from a decision rendered by the circuit court. That decision dismissed Companies' appeal from the Insurance Commissioner's (Commissioner) dismissal of their petition for a refund of taxes. We affirm.

On June 18, 1982 Companies petitioned the Commissioner (Docket No. 82-4, Department of Commerce and Consumer Affairs,...

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