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BAKER v. STATE TAX COMM.

Docket No. 54610, (Calendar No. 1).

395 Mich. 151 (1975)

235 N.W.2d 322

BAKER v. STATE TAX COMMISSION BAKER v. CITY OF ANN ARBOR

Supreme Court of Michigan.

Decided November 25, 1975.

Attorney(s) appearing for the Case

Dykema, Gossett, Spencer, Goodnow & Trigg (by Marshall M. Massey and Bettye S. Elkins), for plaintiffs.

R. Bruce Laidlaw, Chief Assistant City Attorney, for defendant City of Ann Arbor.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch, Assistant Attorney General for defendant Michigan State Tax Commission.

Decided November 25, 1975. Rehearing denied 395 Mich. 923.

PER CURIAM:

This is an appeal from the Court of Appeals which reversed the decision of the Michigan State Tax Commission approving the assessment of tax under MCLA 211.181; MSA 7.7(5) by the City of Ann Arbor.

We reverse the decision of the Court of Appeals and affirm the assessment by the State Tax Commission.

The pertinent facts giving rise to the controversy are stipulated:

...

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