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BLUE v. DEP'T OF TREASURY

Docket No. 116666.

185 Mich. App. 406 (1990)

462 N.W.2d 762

BLUE v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided September 11, 1990.

Attorney(s) appearing for the Case

John P. Siler, for plaintiff.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard R. Roesch and Russell E. Prins, Assistant Attorneys General, for defendant.

Before: WAHLS, P.J., and GILLIS and JANSEN, JJ.

JANSEN, J.

In a judgment entered April 3, 1989, the trial court held MCL 206.18; MSA 7.557(118) to be unconstitutional as applied to the present case. Section 18 defines any trust created by, or consisting of property of, a person domiciled in Michigan at the time the trust becomes irrevocable as a "resident trust" subject to Michigan income taxation. The trial court found insufficient contacts with Michigan in this case to justify imposition of the tax on the trust...

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