20 N.W.2d 403 NORD, Director of Taxation, Respondent, v. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, Appellant File No. 8742.Supreme Court of South Dakota. Opinion filed November 1, 1945. 1. Taxation. The Legislature, by striking word “mutual” from provision exempting from income taxation mutual insurance companies, other than life, paying gross premium tax, evinced legislative intent to […]
