1. Home
  2. Browse Decisions
  3. N.J.Tax
  4. 26 N.J.Tax
  5. 26 N.J.Tax 575 (2012)
 

HORIZON BLUE CROSS BLUE v. STATE

No. A-2232-09T3.

26 N.J.Tax 575 (2012)

HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY, PLAINTIFF-APPELLANT, v. THE STATE OF NEW JERSEY, THE DIVISION OF TAXATION OF THE DEPARTMENT OF TREASURY OF THE STATE OF NEW JERSEY, ROBERT K. THOMPSON, IN HIS OFFICIAL CAPACITY AS THE DIRECTOR OF THE DIVISION OF TAXATION OF THE STATE OF NEW JERSEY, THE DEPARTMENT OF BANKING AND INSURANCE OF THE STATE OF NEW JERSEY, AND DONALD BRYAN, IN HIS OFFICIAL CAPACITY AS THE ACTING COMMISSIONER OF THE DEPARTMENT OF BANKING AND INSURANCE OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey Appellate Division.

Decided March 7, 2012.

Attorney(s) appearing for the Case

James P. Flynn argued the cause for appellant (Epstein, Becker & Green, P.C., attorneys; Mr. Flynn , of counsel; Michael J. Slocum , on the briefs).

Marlene G. Brown , Senior Deputy Attorney General, argued the cause for respondents ( Paula T. Dow , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Brown , on the brief).

Before Judges CARCHMAN, FISHER and NUGENT.

The opinion of the court was delivered by

CARCHMAN, P.J.A.D.

Plaintiff Horizon Blue Cross Blue Shield of New Jersey appeals from a judgment of the Tax Court denying its claim for a refund of $145,000,000, concluding that the Premium Tax Cap Statute (PTC), N.J.S.A. 54:18A-6, as amended by Assembly Bill A4401 (A4401), L. 2005, c. 128, was not unconstitutional as a denial of due process or equal protection, a bill of attainder, or special...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases