NORTHBROOK LIFE INS. CO. v. COM.


890 A.2d 1223 (2006)

NORTHBROOK LIFE INSURANCE COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 26, 2006.


Attorney(s) appearing for the Case

Robert L. Weldon and Walter S. Foulkrod, IV, Harrisburg, for petitioner.

John J. Butchar, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, and SIMPSON, Judge.


OPINION BY Judge FRIEDMAN.

Northbrook Life Insurance Company (Northbrook) petitions for review of the November 20, 1996, order of the Board of Finance and Revenue (Board) of the Commonwealth of Pennsylvania (Commonwealth), which determined that, under Article XVII of The Insurance Company Law of 1921 (hereinafter, Guaranty Association Act),1 Northbrook was not entitled to offset against its 1993 premium tax liability any part of the non...

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