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GALLAGHER v. MOTORS INS. CORP.

No. 79061.

605 So.2d 62 (1992)

Tom GALLAGHER, etc., et al., Appellants/Cross Appellees, v. MOTORS INSURANCE CORPORATION, et al., Appellees/Cross Appellants.

Supreme Court of Florida.

July 23, 1992.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen. and Joseph C. Mellichamp, III, Sr. Asst. Atty. Gen., Tax Section, and Daniel C. Brown, Marguerite H. Davis and Brian M. Nugent of Katz, Kutter, Haigler, Alderman, Davis, Marks & Rutledge, P.A., Tallahassee, for appellants/cross appellees.

Kenneth R. Hart, Steven P. Seymoe and Robert A. Pierce of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for appellees/cross appellants.

KOGAN, Justice.

We have on appeal a judgment declaring Florida's insurance premium tax scheme, sections 624.509, .512, .514, Florida Statutes, as it existed prior to July 1, 1988,1 unconstitutional under the Equal Protection and Due Process Clauses of the Fourteenth Amendment of the United States Constitution and the Due Process Clause of the Florida Constitution. The judgment also upheld Florida's retaliatory tax, section 624.429, Florida...

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