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CITY OF ANN ARBOR v. UNIVERSITY CELLAR, INC.

Docket No. 21526.

65 Mich. App. 512 (1975)

237 N.W.2d 535

CITY OF ANN ARBOR v. THE UNIVERSITY CELLAR, INC.

Michigan Court of Appeals.

Decided November 13, 1975.

Attorney(s) appearing for the Case

R. Bruce Laidlaw, Chief Assistant City Attorney, for plaintiff.

Forsythe, Campbell, Vandenberg, Clevenger & Bishop, P.C., for defendant.

Before: McGREGOR, P.J., and D.E. HOLBROOK, JR. and M.J. KELLY, JJ.

Leave to appeal applied for.

McGREGOR, P.J.

On May 31, 1972, the City of Ann Arbor petitioned the Michigan State Tax Commission to determine whether, pursuant to MCLA 211.154; MSA 7.211, justification existed for the exemption from taxation of the personal property owned by the defendant, The University Cellar, Inc. A stipulation of facts was entered into and filed with the state tax commission on March 14, 1973. On the same date, the commission held a hearing...

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