AMERICAN FIRE AND CASUALTY COMPANY, Plaintiff-Appellant,
v.
NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent (Two Cases).
West American Insurance Company, Plaintiff-Appellant,
v.
New Jersey Division of Taxation, Defendant-Respondent (Two Cases).
Ohio Casualty Co., Plaintiff-Appellant,
v.
New Jersey Division of Taxation, Defendant-Respondent.
Pruco Life Insurance Company, Plaintiff-Appellant,
v.
Director, Division of Taxation, Defendant-Respondent.
Superior Court of New Jersey, Appellate Division.https://leagle.com/images/logo.png
Argued December 8, 2004.
Decided March 9, 2005.
Attorney(s) appearing for the Case
Richard D. Pomp of the Connecticut bar, admitted pro hac vice, argued the cause for appellants American Fire and Casualty Company, Ohio Casualty Company and West American Insurance Company, (McDermott, Will & Emery, attorneys; Mr. Pomp and Margaret C. Wilson, Newark, on the brief).
Michael A. Guariglia, Newark, argued the cause for appellant Pruco Life Insurance Company (McCarter & English, attorneys; Mr. Guariglia, of counsel, and Open Weaver Banks, on the brief).
Carol Johnston, Senior Deputy Attorney General, argued the cause for respondent (Peter C. Harvey, Attorney General, attorney; Michael J. Haas, Assistant Attorney General, of counsel; Ms. Johnston, on the brief).
Before Judges FALL, PAYNE and C.S. FISHER.
Superior Court of New Jersey, Appellate Division.
The opinion of the court was delivered by
PAYNE, J.A.D.
In American Fire and Casualty Co. v. Director, Div. of Taxation,21 N.J.Tax 155 (2003), a judge of the Tax Court affirmed, against challenges by foreign domiciled insurers, the methodology utilized by the Director, New Jersey Division of Taxation (Director) for calculating the State's retaliatory insurance tax1 so as to recapture...
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