Only in 1944 insurance has become “commercial” and subject to regulation by state or Federal laws. Several historical cases (like the US vs. South-Eastern Underwriters Association) have caused the Congress to adopt acts enabling the states to control and regulate the work of insurance companies. Even though state insurance regulations take priority over most Federal laws, there are certain federal law areas (for example, Federal tax laws) that are supreme in any case. State laws regulate “insurance business,” while it is the duty of federal laws to control the industry’s peripherals, including tax, labor, securities, etc. Insurance attorneys handle the state regulations and Federal laws covering the work of insurance companies and the industry’s peripherals.