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AETNA LIFE INS. CO. v. PARK

No. 9398.

678 P.2d 1104 (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 Union Mutual 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 30, 1984.

Attorney(s) appearing for the Case

Shawn B. Thompson, Honolulu (Anthony S. Chan, 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) (1976), appeal the dismissal of their complaint by the circuit court for lack of subject matter jurisdiction. Their complaint requested a refund of state taxes paid by them without protest to the Insurance Commissioner (Commissioner).1 We affirm.

The dispositive issue is whether the circuit court...

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