Prudential Ins. Co. v. Benjamin
United States Supreme Court
328 U.S. 408 (1946)
Relevant factsFree
South Carolina taxed foreign insurance companies like New Jersey-incorporated Prudential (plaintiff) doing business in the state; Prudential challenged the tax as violating the dormant Commerce Clause, while South Carolina relied on Congress's McCarran Act, which stated that congressional silence should not be read as barring state taxation of insurance companies.
IssueFree
Whether Congress may authorize states to pass laws that would otherwise violate the dormant Commerce Clause.
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