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Document Identification
Title
Sun Life Assurance Company of Canada v. Manna [103849]
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- Opinion (103849.pdf)
- Summary (http___state.il.us_court_Opinions_SupremeCourt_2007_November_Summaries_103849s.pdf)
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Description
Illinois Supreme Court Opinion in the case of SUN LIFE ASSURANCE COMPANY OF CANADA, Appellant, v. DEIRDRE K. MANNA, Acting Director of Insurance, et al., Appellees.
Subject Classification
- Business and industry: Insurance
- Government finance and taxes: Government revenues: Taxes: Business taxes
- Law enforcement and the courts: Courts: Illinois Supreme Court
- Laws and regulations: Tax laws
Sample text from the file
.http://state.il.us/court/Opinions/SupremeCourt/2007/November/Summaries/103849s.htm Supreme Court Summaries Opinions filed November 29, 2007 No. Sun Life Assurance Company of Canada v. Manna Appellate citation: Ill. App. 3d 591. JUSTICE FITZGERALD delivered the judgment of the court, with opinion. Chief Justice Thomas and Justices Freeman, Kilbride, Garman, Karmeier, and Burke concurred in the judgment and opinion. Sun Life, Canadian insurance company, is considered to be domiciled in Michigan because it uses that state as its "port of entry" to conduct its United States branch business. The Division of Insurance of the Illinois Department of Financial and Professional Regulation contended that Illinois companies doing insurance business in Michigan are charged more in aggregate taxes and fees than Illinois charges Michigan companies doing the same business in Illinois. Because of this, the Division assessed statutory "retaliatory tax" of $4,010,743 for the years 1997 through 2003. Th
Issuing Agency
Illinois
Supreme Court
Contact
Organization: Supreme Court
Court Building
Springfield, IL 62701
Phone: 217-782-2035
Document Descriptive Information
File Data
- Language(s): EN-English
- Creation Date (from issuing agency): 11 29 2007
- Document Modification Date (from issuing agency): 11 29 2007
- Date Accepted Into Depository: Fri, 8 Feb 2008 16:38:19 GMT
- Checksum Algorithm: MD5 SHA1
- Document File Checksum:
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