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TMW v. DEPT. OF TREASURY

Docket No. 302870.

824 N.W.2d 295 (2012)

297 Mich. App. 590

TMW ENTERPRISES INC. v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided August 14, 2012, at 9:05 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Lansing (by June Summers Haas ), for TMW Enterprises Inc.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Michael R. Bell , Assistant Attorney General, for the Department of Treasury.

Before: HOEKSTRA, P.J., and SAWYER and SAAD, JJ.

PER CURIAM.

This tax dispute is before this Court for a second time. In an earlier appeal, this Court ruled that an S corporation was a corporation for purposes of former MCL 208.3(3) and, as such, plaintiff was not entitled to claim a "casual transaction" exclusion under former MCL 208.3(2) and former MCL 208.4(1) of the now repealed Single Business Tax Act (SBTA). TMW Enterprises Inc. v. Dep't of Treasury, 285 Mich.App. 167

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