COHEN-HATFIELD INDUSTRIES, INC. v. DEPT. OF TREASURY

Docket No. 29637.

78 Mich. App. 264 (1977)

259 N.W.2d 452

COHEN-HATFIELD INDUSTRIES, INC. v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided September 8, 1977.


Attorney(s) appearing for the Case

Bellairs, Dean, Cooley & Siler, 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: DANHOF, C.J., and T.M. BURNS and A.E. KEYES, JJ.


PER CURIAM.

Plaintiff sought review in circuit court of redeterminations of its franchise fees for 1972 and 1973, for which a total deficiency of $22,608 was assessed, and also sought to enjoin defendant from revoking plaintiff's certificate of authority to do business in Michigan. The trial judge treated defendant's motion for summary judgment as a motion for accelerated judgment, which he granted on the ground that plaintiff's claim was untimely. From denial of...

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