Indiana Department of Revenue v. United Parcel Service, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the “premiums tax works like an excise tax permitting a foreign reinsurer to do business in the state” (citation omitted)
• remanding the case because the record evidence did not reveal whether UPINSCO’s and UPS Re’s reinsurance transactions took place in Indiana

Source: CourtListener parenthetical corpus (CC0).