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Category Archives: Insurance Law

Dorrance v. US

(United States Ninth Circuit) – In a tax action, the district court’s order of a partial-refund is reversed where taxpayers who sell stock obtained through demutualization of mutual life insurance companies cannot claim a basis in the proceeds of that sale for tax purposes because…

Myers v. State Board of Equalization

(California Court of Appeal) – In a taxpayer’s mandamus action to determine whether Blue Shield of California and Anthem Blue Cross are “insurers” under the California Constitution’s gross premium tax provision, Cal. Const., art. XIII sections 28(b)-(d), the trial court’s sustainment of defendants’ demurrer without…

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