AM. ST. INS. CO. v. STATE, DEPT. OF TREASURY

Docket Nos. 181244, 181252, 182534-182540 and 182542.

560 N.W.2d 644 (1996)

220 Mich. App. 586

AMERICAN STATES INSURANCE COMPANY, American Economy Insurance Company, Indiana Insurance Company, and Consolidated Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. MARYLAND CASUALTY COMPANY, Assurance Company of America, and Valiant Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. LUMBERMENS MUTUAL CASUALTY COMPANY, American Motorists Insurance Company, American Manufacturers Mutual Insurance Company, and American Protection Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. AETNA CASUALTY & SURETY OF ILLINOIS, Aetna Casualty & Surety Company of America, The Aetna Casualty & Surety Company, Farmington Casualty Company, and The Automobile Insurance Company of Hartford, CT, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. CONTINENTAL CASUALTY COMPANY, Transportation Insurance Company, National Fire Insurance Company of Hartford, Transcontinental Insurance Company, American Casualty Company of Reading, Pennsylvania, and Valley Forge Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. ALLSTATE INSURANCE COMPANY, Plaintiff-Appellant, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. FARMERS INSURANCE EXCHANGE, a California Corporation, Mid Century Insurance Company, a California Corporation, and Truck Insurance Exchange, a California Corporation, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. TRAVELERS INDEMNITY COMPANY, The Travelers Indemnity Company of America, The Travelers Indemnity Company of Illinois, The Travelers Indemnity Company of Rhode Island, The Charter Oak Fire Insurance Company, and The Phoenix Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. FEDERAL INSURANCE COMPANY, Plaintiff-Appellant, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee. OHIO CASUALTY INSURANCE COMPANY and West American Insurance Company, Plaintiffs-Appellants, v. STATE of Michigan DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided December 20, 1996, at 9:45 a.m.

Released for Publication March 18, 1997.


Attorney(s) appearing for the Case

Bodman, Longley & Dahling, LLP by James A. Smith and Christopher J. Dine, Detroit, for American States Insurance Company et al.

McGinty, Jakubiak, Frankland, Hitch & Henderson, P.C. by Kenneth P. Frankland, East Lansing, for Maryland Casualty Company et al.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for Department of Treasury.

Before SAWYER, P.J., and BANDSTRA and M.J. TALBOT, JJ.


BANDSTRA, Judge.

In these ten consolidated actions, thirty-five foreign insurance companies challenge the constitutionality of § 27a(6) of the revenue act, M.C.L. § 205.27a(6); M.S.A. § 7.657(27a)(6). The Court of Claims determined that § 27a(6) is constitutional, and we affirm.

This case was decided on the basis of a stipulation of facts filed by the parties. At issue are retaliatory tax payments...

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