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PHOENIX MUT. INS. v. CURIALE

162 Misc.2d 142 (1994)

615 N.Y.S.2d 967

In the Matter of Phoenix Home Life Mutual Insurance Company, Formerly Known as Phoenix Mutual Life Insurance Company, Petitioner, v. Salvatore R. Curiale, as Superintendent of Insurance of the State of New York, et al., Respondents.

Supreme Court, New York County.

July 26, 1994

Attorney(s) appearing for the Case

Stroock, Stroock & Lavan, New York City (Bruce H. Schneider and Lisa Rafanelli of counsel), for petitioner. Robert Abrams, Attorney-General, New York City (Deborah Liebman of counsel), for respondents.

HERMAN CAHN, J.

Petitioner Phoenix Home Life Mutual Insurance Company (Phoenix) seeks a judgment, pursuant to CPLR article 78, (1) annulling the determination of respondents Salvatore Curiale, Superintendent of Insurance of the State of New York (the Superintendent), and the Insurance Department of the State of New York (the Department), which disallowed petitioner's claim that $157,064 of franchise tax recently...

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