INS. CO. OF PA. v. DIR. OF REV.

Nos. SC 89080, SC 89081, SC 89082, SC 89106, SC 89107, SC 89108, SC 89109, SC 89110.

269 S.W.3d 32 (2008)

INSURANCE COMPANY OF the STATE OF PA, Appellant, v. DIRECTOR OF REVENUE AND DIRECTOR OF INSURANCE, Financial Institutions & Professional Registration, Respondents. Illinois National Insurance Company, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. American International South Insurance Company, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. American Home Assurance Company, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. Granite State Insurance Group, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. New Hampshire Insurance Company, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. National Union Fire Insurance Co. of Pittsburgh, PA, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents. AIU Insurance Company, Appellant, v. Director of Revenue and Director of Insurance, Financial Institutions & Professional Registration, Respondents.

Supreme Court of Missouri, En Banc.

November 4, 2008.


Attorney(s) appearing for the Case

Marc H. Ellinger, James B. Deutsch, Jane A. Smith, Blitz, Bardgett & Deutsch, L.C., Jefferson City, MO, for appellants.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Mark Stahlhuth, Mo. Dept of Insurance, Financial Institutions & Professional Regulation, Jan Hemm Pritchard, Mo. Dept. of Revenue, Jefferson City, MO, for respondents.


MARY R. RUSSELL, Judge.

Insurance Company of the State of PA, Illinois National Insurance Company, American International South Insurance Company, American Home Assurance Company, Granite State Insurance Group, New Hampshire Insurance Company, National Union Fire Insurance Company of Pittsburgh, and AIU Insurance Company (collectively "Insurers") seek review of the Administrative Hearing Commission's ("AHC") decisions finding that they did not timely file tax refund...

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