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CONSOLIDATED GAS CO. v. TREASURY DEPT.

Docket Nos. 26027, 27583.

72 Mich. App. 426 (1976)

250 N.W.2d 85

MICHIGAN CONSOLIDATED GAS COMPANY v. DEPARTMENT OF TREASURY DETROIT EDISON COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided November 23, 1976.

Attorney(s) appearing for the Case

John M. Veale and David P. Van Note, for Michigan Consolidated.

P.D. Connor, for Detroit Edison Company.

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

Before: D.F. WALSH, P.J., and ALLEN and L.W. CORKIN, JJ.

ALLEN, J.

In this consolidated appeal, plaintiffs, public utility corporations, seek refunds of $2,928,5901 which they claim were wrongfully assessed and paid under protest in corporate income taxes due in 1968 and 1969 under the Michigan Income Tax Act as first enacted by 1967 PA 281 (MCLA 206.1 et seq.; MSA 7.557(101) et seq.) and prior to its amendment in 1969 and 1970.2 Appeal is presented...

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