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H.K. FERGUSON CO., INC. v. REVENUE DEPT.

Calendar No. 1, Docket No. 50,806.

377 Mich. 388 (1966)

140 N.W.2d 469

H.K. FERGUSON COMPANY, INC., v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Decided March 8, 1966.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone (Richard B. Gushee, John W. Gelder, and George E. Parker, III, of counsel), for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, T. Carl Holbrook and William D. Dexter, Assistant Attorneys General, for defendants.

PER CURIAM:

This is a use tax case. It arose out of a combined lease and construction contract executed October 4, 1955, by petitioner-claimant H.K. Ferguson Company and the city of Detroit. The instrument provided for construction by petitioner-claimant of the underground parking facilities that are now beneath Detroit's Grand Circus Park, all according to agreed plans, specifications, and express undertakings, and for...

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