METROPOLITAN LIFE INS. CO. v. COMM'R OF DEPT. OF INS.

Civ. Nos. 10510, 10517.

373 N.W.2d 399 (1985)

METROPOLITAN LIFE INSURANCE COMPANY, Prudential Insurance Company of America, Prudential Property and Casualty Insurance Company, Massachusetts Mutual Life Insurance Company, Plaintiffs, Appellants and Cross-Appellees, v. The COMMISSIONER OF the DEPARTMENT OF INSURANCE of North Dakota, and the State of North Dakota, Defendants, Appellees and Cross-Appellants. METROPOLITAN LIFE INSURANCE COMPANY, Mutual Life Insurance Company of New York, Equitable Life Assurance Society of the United States, Prudential Insurance Company of America, Prudential Property and Casualty Insurance Company, Transamerica Occidental Life Insurance Company (formerly Occidental Life Insurance Company of California), Transamerica Life Insurance and Annuity Company, Massachusetts Mutual Life Insurance Company, New York Life Insurance Company, Connecticut Mutual Life Insurance Company, John Hancock Mutual Life Insurance Company, Aetna Life Insurance Company, Standard Fire Insurance Company, Aetna Casualty and Surety Company, the Automobile Insurance Company of Hartford, Connecticut, and Manhattan Life Insurance Company, Plaintiffs and Appellants, v. The COMMISSIONER OF the DEPARTMENT OF INSURANCE of North Dakota, and the State of North Dakota, Defendants and Appellees.

Supreme Court of North Dakota.

August 15, 1985.


Attorney(s) appearing for the Case

Vogel, Brantner, Kelly, Knutson, Weir & Bye, Fargo, for plaintiffs, appellants and cross-appellees, argued by Mart R. Vogel.

Robert O. Wefald, Sp. Asst. Atty. Gen., Bismarck, for defendants, appellees and cross-appellants.


ERICKSTAD, Chief Justice.

These consolidated appeals present the question whether or not North Dakota's pre-1983 version of the 2½ percent gross insurance premiums tax, § 26-01-11(1), N.D.C.C., from which insurance companies organized under the laws of this state were exempt, violates the equal protection components of the State and Federal Constitutions. The district court determined that the statute is unconstitutional and issued an injunction prohibiting...

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