BORDEN, INC. v. DEPT. OF TREASURY

Docket No. 12633.

43 Mich. App. 106 (1972)

204 N.W.2d 34

BORDEN, INC. v. DEPARTMENT OF TREASURY.

Michigan Court of Appeals.

Decided September 27, 1972.


Attorney(s) appearing for the Case

Dickinson, Wright, McKean & Cudlip (by T. Donald Wade and Benjamin O. Schwendener, Jr.) for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistants Attorney General, for defendant.

Before: BRONSON, P.J., and DANHOF and VAN VALKENBURG, JJ.


Leave to appeal granted, 389 Mich. 751.

VAN VALKENBURG, J.

The issue presented in this appeal is of first impression in this state. Will the acceptance of plaintiff corporation's annual reports and accompanying franchise fees for the years 1964 through 1968 by the defendant Department of Treasury, Corporation Franchise Division,1 preclude the department from recomputing such fees in 1969 as a result of a discovery of an omission...

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