SHARPER IMAGE CORP. v. DEPT. OF TREASURY

Docket No. 173733.

550 N.W.2d 596 (1996)

216 Mich. App. 698

SHARPER IMAGE CORPORATION, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, State Treasurer, and Revenue Commissioner, Defendants-Appellees, and Service Merchandise Company, and Miller Brewing Company, Amicus-Curiae.

Court of Appeals of Michigan.

Decided May 21, 1996, at 9:00 a.m.

Released for Publication July 12, 1996.


Attorney(s) appearing for the Case

Honigman Miller Schwartz & Cohn by Alan M. Valade and Mark R. Morton, Lansing, and Brann & Isaacson by Martin I. Eisenstein and David W. Bertoni, Lewiston, ME, for plaintiff.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Michael R. Bell and Russell E. Prins, Assistant Attorneys General, for defendants.

Dickinson, Wright, Moon, Van Dusen & Freeman by Thomas D. Hammerschmidt, Jr., Detroit, for amici curiae Miller Brewing Company.

Russell & Batchelor by Walter J. Russell, Grand Rapids, for amici curiae Service Merchandise, Inc.

Before NEFF, P.J., and SMOLENSKI and JOHNSTON, JJ.


NEFF, Presiding Judge.

Plaintiff instituted this cause of action against defendants challenging the applicability of a tax imposed pursuant to the Michigan Use Tax Act (UTA), M.C.L. § 205.91 et seq.; M.S.A. § 7.555(1) et seq., on certain of plaintiff's business activities.1 Plaintiff appeals as of right from an order of the Court of Claims granting summary disposition for defendants pursuant to MCR 2.116(I)(2),...

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