MELAHN

v.

FLORIDA ET AL.

Citator

Cited By

• Dep't OF Revenue v. Zurich Ins. Co., 667 So. 2d 365 (Fla. 1st DCA 1995)
  …usiness in Florida. As a foreign insurer doing business in Florida, Zurich is subject to the provisions of Florida’s retaliatory tax, section 624.5091, Florida Statutes. In Gallagher v. Motors Ins. Co., 605 So. 2d 62, 71 (Fla.1992), cert. dismissed, 506 U.S. 1074, 113 S.Ct. 1036, 122 L.Ed.2d 179 (1993), the Florida Supreme Court recently explained the purpose of the retaliatory tax: to promote the interstate business of domestic insurers by deterring other states from enacting discriminatory or excessive tax…
• Am. S. Ins. Co. v. State, 674 So. 2d 810 (Fla. 1st DCA 1996)
  …nts of the dormant Commerce Clause, thereby restoring the states’ ... power to impose taxing and regulatory requirements on the business of insurance.” Gallagher v. Motors Ins. Corp., 605 So. 2d 62, 66 (Fla.1992) (footnote omitted), cert. dismissed, 506 U.S. 1074, 113 S.Ct. 1036, 122 L.Ed.2d 179 (1993); see 15 U.S.C. §§ 1011-15 (1982). Nevertheless, under the Equal Protection Clause, “a state may not impose ‘more onerous taxes or other burdens on foreign corporations than those imposed on domestic corporatio…
• Austin v. United States, 509 U.S. 602 (U.S. 1993)
  …. . . the constitution hardly requires proportionality review of forfeitures.’” Ibid., quoting United States v. Tax Lot 1500, 861 F. 2d 232, 234 (CA9 1988), cert. denied sub nom. Jaffee v. United States, 493 U. S. 954 (1989). We granted certiorari, 506 U. S. 1074 (1993), to resolve an apparent conflict with the Court of Appeals for the Second Circuit over the applicability of the Eighth Amendment to in rem civil forfeitures. See United States v. Certain Real Property, 954 F. 2d 29, 35, 38-39, cert. denied su…