W. and S. Life Ins. Co. Vs. Board of Equalization

Decided On : May-26-1981

Court : US Supreme Court

LAW: the Fourteenth Amendment, Page 451 U. S. 649 , Page 451 U. S. 650 , Page 451 U. S. 651 , Page 451 U. S. 652 The Superior Court, Appellant 28, Section 1 of the Act, Page 451 U. S. 655 , Constitution, the Fourteenth Amendment, Page 451 U. S. 659, the Fourteenth Amendment, the Fourteenth Amendment, Page 451 U. S. 661 , the Constitution of the United States, Constitution, Page 451 U. S. 663, Page 451 U. S. 664 , Page 451 U. S. 665 , Page 451 U. S. 666 , Constitution, the Constitution of the United States, Page 451 U. S. 667 , Page 451 U. S. 668 authority, Page 451 U. S. 669 , Page 451 U. S. 670 States, Page 451 U. S. 672 , Page 451 U. S. 674 , the Fourteenth Amendment, the California Constitution, the California Constitution, the Fourteenth Amendment, the Fourteenth Amendment, Page 451 U. S. 675 , The Fourteenth Amendment, Page 451 U. S. 678, Constitution

ORG: W. & S. Life Ins. Co. v. Board of Equalization - 451, U.S. Supreme Court, Co. v. Board of Equalization, Western & Southern Life Ins, Co. v. Board of Equalization No, Syllabus, State, State, State, State, California Superior Court, the Equal Protection Clause of, The Superior Court, the California Court of Appeal, The McCarran-Ferguson Act, Commerce Clause, the Equal Protection Clause, State, State, Pp, the California Legislature, State, Court, BURGER, C.J., WHITE, MARSHALL, POWELL, REHNQUIST, BLACKMUN, Court, State, State, State, Western & Southern Life Insurance Co., the California Insurance Code, State, State, State, State, State, State, State, State, State, appellee Board of Equalization, Western & Southern, Superior Court, Commerce and Equal Protection Clauses, the United States Constitution, The California Court of Appeal, The California Supreme Court, Western & Southern's, Western & Southern, Court, U.S. 817, Congress, Commerce, Clause, Congress, Court, Clover Leaf Creamery Co., Congress, Congress, Congress, the States Page, State, Commerce Clause, Congress, Commerce, Court, State Board of Insurance v. Todd Shipyards Corp., Group Life & Health Ins., Co., Royal Drug Co., Wilburn Boat Co., Firemen's Fund Ins. Co., Western & Southern, the Solicitor General, the McCarran-Ferguson Act, Congress, Congress, Act, South-Eastern Underwriters Assn, the Commerce Clause, the Commerce Clause, New York Life Ins, Prudential Ins, Benjamin, Congress, the McCarran-Ferguson Act, SEC, National Securities, Inc., Maryland Casualty Co., Cushing, Court, the McCarran-Ferguson Act, Prudential Ins, Benjamin, Prudential Ins, Hobbs, U.S. 822, Court, Court, Congress, Court, the McCarran-Ferguson Act , Congress, Court, Commerce Clause, The Kansas Supreme Court, Court, Prudential Ins, Hobbs, Western & Southern's Commerce Clause, Commerce Clause, the Privileges and Immunities Clause of Art, Witsell, the Equal Protection Clause, Wheeling Steel Corp., the Commerce Clause, the Privileges and Immunities Clause, the Equal Protection Clause, Page 451 U. S. 657 , Allied Stores, Supreme Court, Lincoln National Life Ins. Co. v. Read, State, State, Western & Southern Life Ins. Co., State Board of Equalization, Court, State, Asbury Hospital, Bank of Augusta, State, State, State, Court, State, Updegraff, Frost & Frost Trucking Co., Railroad Comm'n, State, State, State, Court, Lincoln National Life Ins. Co. v. Read, Hanover Fire Ins, State, State, the Commerce Clause, Sate, Court, State, Court, State, State, State, Court, Court, Court, State, the Equal Protection Clause, State, State, State, the State of New York, the Philadelphia Fire Association, State, State, State, State, Doyle v. Continental Page, Court, Horn Silver Mining Co., Silver Mining & Milling Co., Court, Southern R. Co. v. Greene, State, State, Southern Railway, Court, the Equal Protection Clause, Court, State, Court, Court, State, Frost & Frost Trucking Co., Railroad Comm'n, Power Manufacturing Co., Saunders, Lincoln National Life Ins. Co. v. Read, Court, State, State, Court, State, State, the Equal Protection Clause, State, Lincoln National, Wheeling Steel Corp., Court, Court, the Equal Protection Clause, Lincoln National, the Wheeling Steel, Lincoln National, State, State, Allied Stores, Court, State, Court, Inc., Glassboro, Court, Lincoln National, Court, State, State, Wheeling Steel Corp., Southern R. Co. v. Greene, Court, Lincoln National, State, Power Manufacturing Co., Saunders, Clover Leaf Creamery Co., Bankers Life Co., Crittenberger v. Continental Ins. Co., Phoenix Ins, Life & Cas, Ky. 350, State, N.W. 36, Co., Knowlton, N.H. 409, Commonwealth, Fireman's Fund Ins. Co., State, California Assembly Interim Committee on Revenue, Insurance Tax, the California Assembly, The Court of Appeal, Western & Southern, State Board of Equalization, Atlantic Ins, State Board of Equalization, Council of State Governments, State Retaliatory Taxation, New Jersey Tax, Best's, Skrupa, , Court, Parker v. Brown, Pike v. Bruce Church, Inc., United States Steel Corp., Multistate Tax Comm'n, State, State, the Commerce Clause, the Privileges and Immunities Clause of Art, the State Taxation of Life Insurers, Pelletier, Insurance Retaliatory Laws, the Equal Protection Clause, the California Legislature, Clover Leaf, Carolene Products Co., The Interim Committee on Revenue, the California Assembly, State, the California Legislature's, State, The California Department of Finance, Atlantic Ins, State Board of Equalization, J. of Risk & Ins, Felton, Retaliatory Insurance Company Taxation: An Evaluation, the Equal Protection Clause, Carolene Products Co., State, the California Constitution, State, State, State Board of Equalization, Cooley v. Board of Wardens, Atlantic Ins, State Board of Equalization, the Kansas Supreme Court, Court, Commerce Clause, Western & Southern's, the McCarran-Ferguson Act, the Commerce Clause, House, Congress, the United States Supreme Court, the Southeastern Underwriters Association, the United States Supreme Court, State Board of Insurance v., Todd Shipyards Corp., Congress, Congress, the McCarran-Ferguson Act, Western & Southern, Clover Leaf Creamery Co., Prudential Ins, Benjamin, Court, Court, Court, Court, Commerce Clause, The Position of Foreign Corporations, the Commonwealth of Virginia, Court, State, the Equal Protection Clause, Kentucky Finance Corp., Paramount Auto Exchange Corp., State, Bethlehem Motors Corp., State, State, Southern R. Co. v. Greene, Western Union Telegraph Co., Pullman Co., Western Union Telegraph Co., Southern R. Co., Commerce Clause, Justice Harlan, Western Union, Pullman Co., State, State, State, State, Pullman Co., Western Union Telegraph Co., the Commerce Clause, State, Commerce Clause, State, Southern R. Co., Southern R. Co., the Philadelphia Fire Association, State, Baltic Mining Co., Alpha Portland Cement Co., Cheney Bros. Co., Southern R. Co., State, State, State, Lincoln National Life Ins. Co. v., Court, Lincoln National Life , Western Union, State, Court, the Equal Protection Clause, Court, the Equal Protection Clause, State, Court, Montana Fish, Game Comm'n, Hughes, Alexandria Scrap Corp., the American Insurance Association, Council of State Governments, State Retaliatory Taxation, the State Taxation of Life Insurers, State Department of Finance, the Ohio Legislature, Court, States Page 451 U. S. 676 , State, Page 451 U. S. 677 , the United States Constitution, State, State, State, the State of Ohio, State, State, the Equal Protection Clause, Idaho Code §, Supp, Court, Court, A&P, Tea Co., Cottrell, Court, State, Wheeling Steel Corp., State, the Commerce Clause, the Equal Protection Clause, Court, Parker v. Brown, Pike v. Bruce Church, Inc., State

GPE: U.S., U.S., U.S., CALIFORNIA, California, California, California, California, Ohio, California, California, States, California, California, States, California, California, States, California, California, California, the State of California, Ohio, California, California, California, California, California, California, California, California, California, California, California, California, Ohio, Ohio, California, California, States, Minnesota, Philadelphia, New Jersey, States, United States, States, States, United States, South Carolina, U.S., Hobbs, Kansas, California, California, California, California, California, California, California, California, Cass County, Virginia, Virginia, Virginia, New York, Virginia, Virginia, States, Virginia, States, Virginia, New York, Virginia, New York, U.S., New York, Chicago, U.S., New York, New York, Pennsylvania, Virginia, States, Alabama, Alabama, Alabama, U.S., New York, the United States, U.S., New York, U.S., U.S., U.S., Ohio, Ohio, Ohio, Ohio, U.S., U.S., Ohio, Ohio, New Jersey, New Jersey, States, U.S., U.S., Minnesota, U.S., California, States, Neb., Pacific Mut, California, States, pp, California, California, California, pp, California, California, States, New Hampshire, California, California, States, Minnesota, U.S., U.S., United States, California, States, California, California, California, United States, California, California, California, California, California, West Supp, California, California, California, California, Kansas, Hobbs, States, States, Minnesota, South Carolina, South Carolina, Cyclopedia, Henderson, Virginia, Kansas, Kansas, Kansas, Kansas, Kansas, U.S., Kansas, U.S., Virginia, U.S., U.S., New York, U.S., Massachusetts, Massachusetts, Massachusetts, U.S., U.S., U.S., States, Ohio, U.S., U.S., States, California, California, States, California, California, Ohio, California, California, California, California, Ohio, Montana, West Virginia, Idaho, California, California, States, California, Ohio, West Virginia, States, California, California, California, States, California, California, California, California, States, California, California, States, Ohio, Mont., W.Va, The United States, California, Ohio, California, United States, Ohio, States, California, California, California, States, California, California, States, California

DATE: 1981, 1981, January 12, 1981, May 26, 1981, the years 1965 through 1971, 1955, the years, 1980, the early days of the Republic, 1981, 1978, 1980, 1949, 33, 1962, 18 (1979, 1955, 16, 33, 1011, 33, 1944, 1913, 1869, 1946, 1945, 1969, 1954, 1946, 1946, 1977, 1948, 1949, 451 U. S., 1928, 1973, 1959, 1945, 35, 88, 97-98, 1970, 1945, 1839, 1963, 1952, 1926, 1877, 1874, 1926, only 15 months, the late 19th century, 1933, 1868, 1886, 1872, 1871, 1898, 1892, the first quarter of this century, 1909, 216 U. S. 400, 1910, 1926, 1886, 274 U. S. 490, 1927, 1945, 1949, 1959, 1968, 216 U. S. 400, 1979, 1934, 1923, 1917, 1883, 1930, 38, 1904, 1947, 1952, 1931, 64, 66 (1964, 65, 4, 1967, 1968, 1977, 1 Proc, 1971, 1972, Rev. 34, 38, 1969, 1963, 1943, 1970, 1978, 1975, 1977, 1964, 1938, the last twelve years, 1963, 1935, 1972, 27-32, 30-31, 34, 71, 77-78, 1961, West 1972, 1959, 14-4/5(f)(3, 14-4/5(f)(3, 1964, 1964, 14-4/5(f)(3, 1966, 1965, West 1970, 86-87, 1852, 1824, 10, 1967, 1968, 3 (1945, 1962, 1981, 1946, the 19th century, 1933, 1974, 1918, 1869, the year, 1860, Mar. 30, 1871,, 1870, 1923, 1921, 216 U. S. 400, 1910, 1910, 1910, 1910, 1977, one-year, 231 U. S. 68, 1913, 1925, 1918, annual, annual, annual, 14, 1978, 1976, 1977, 1957 to 1972, 21, 1977, 1963, 1950, Today, West 1972, 1977, 1973, 33-2705, 1979, 1980, 12202, West 1970, 1976, today, today

CARDINAL: 451, 79-1423, 451, 1, 451, 2, 410, 159, 539, two, 1, 78-79, 99, 410, 159, 539, 89, 449, 3, 525, 59, 15, 1011, 451, 205, 59, 15, 59, 15, 1012(a, 451, 8, 168, 143, 2, 143, 3, 328, 328, 4, 160, 300, 313, 161, 726, 735, 822, 5, three, 6, 656Ă, 2, 8, 21, 13, 519, 8, two, 20, 445, 2, 9, 8, 10, two, 557, 4, 119, 12, 10, 410, 451, 94, 188, 111, four, 13, 16, 272, 509, 17, one, one, 271, 325, 272, 18, 325, 19, at least three, 20, 337, 337, 21, 393, 119, 274, two, 1, 2, 449, 91, 192, 124, 218, 586, 591, 67, 536, 542, 116, 936, 29, 672, 674, 233, 351, 25, 748, 749, 71, 324, 99, 94, 412, 54, 163, 165, 369, 560, 565, 87, 255, 258, 161, 135, 137, 296, 814, 22, 4, 66, 23, 413, 159, 541, 34, 96, 1, 784, 786, 12, 47-48, 69, 2, 44, 21, 39, 243, 268, 71, 449, 440, 66, 67, 673, a half dozen, 48, only 9, 4, 786, 1, 2, 25, 3, 44, 39, 267, 28, 1, 685, 63, 222, 225, 404, 477, 480, 2, 3, 12, 299, 1, 4, 685, 1, 784, 790, 5, 160, 311, 161, 734, 6, 143, 5, 12, 8, 9, 8, 10, three-quarters, 5, 65, 4, 8, 277, 12, 13, 14, two, 216, 216, 216, 216, 15, 216, 16, 156, 17, 272, 18, 325, 272, 19, 20, 337, 21, 358, 22, 12, 23, 1, 25, 44, 31, 3-4, 2/1, 2/2, 2/3, 2/4, 2/5, 2/6, 2/7, one, 2/1, 685, 41, 33, 2/2, 2/3, 10, 2/4, 2/5, 2/6, 2/7

ORDINAL: SECOND, first, First, Second, first, second, second, first, first

PERSON: J., STEWART, STEVENS, J., J., Art, Lewis v. BT Investment Managers, Inc., H. P. Hood & Sons, Du Mond, Deer Lodge County, Paul v. Virginia, H.R.Rep, Benjamin, Benjamin, Robertson, Brady, Toomer, Hemphill, Lehnhausen, appellee points, Earle, Paul, Sherbert, Verner, Wieman, Compare Dole v. Continental Ins. Co., Morse, Harding, Paul, Paul, Louis K. Liggett Co., Lee, Paul, Philadelphia Fire Assn, Paul, Harlan, Harlan, Roberts, Pembina Consol, Paul, Henderson, Southern Railway, Harding, Paul, Virginia , Philadelphia Fire Assn, Paul, Virginia , Philadelphia Fire Assn, Harding, Harding, Vance v. Bradley, Richardson, Welch, Coleman, Massachusetts Mut, Strickler, Ferguson, Austin, Vance v. Bradley, Pelletier, Code Ann., Art, XIII, Art, Franklin Life, Tax, Code Ann. §, Gibbons v. Ogden, Benjamin, appellee, Louis K. Liggett Co., Lee, G. Henderson, Paul, Virginia , Paul, Philadelphia Fire Assn., Ludwig, Paul, Virginia , Ludwig, Paul, Brady, Holmes, Philadelphia Fire Assn, Philadelphia Fire Assn., Holmes, Harlan, Baldwin, al, Amici Curiae, Code Ann., Code Ann, Ante

MONEY: 977,853.57, 24

PERCENT: 449 U. S. 456 , 322 U. S. 533 , 410 U. S. 356 , 374 U. S. 398 , 94 U. S. 535 , 272 U. S. 494 , 272 U. S. 494 , 272 U. S. 494 , 440 U. S. 93, 420 U. S. 656 , 2 percent, 449 U. S. 456 , 256 U. S. 421 , 216 U. S. 146 , 246 U. S., 17.7%, 20.0%, 2.5%, 2.75%, 3%, 2.3%, 2.5%, 3%

FAC: the McCarran-Ferguson Act, the McCarran-Ferguson Act, the McCarran-Ferguson Act, Notre Dame Law, Notre Dame Law, the McCarran-Ferguson Act, the Southern Railway

LOC: Southern Railway, Southern Railway, North America

NORP: non-Ohio

PRODUCT: Accord, N.E. 929, Accord, Co., Task Force Report, 397 U. S. 137 , Task Force Report, 9 Wheat, Co., Accord, 397 U. S. 137

WORK_OF_ART: The Mess in State Premium Taxation of Insurance Companies, Hobbs, Hobbs, The Effects of Retaliation