1. Home
  2. Browse Decisions
  3. Mich.
  4. 73 Mich.
  5. 73 Mich. App. 526 (1977)
 

FREMONT MUT. INS. CO. v. DEPT. OF TREAS.

Docket No. 26306.

73 Mich. App. 526 (1977)

252 N.W.2d 837

FREMONT MUTUAL INSURANCE COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided February 2, 1977.

Attorney(s) appearing for the Case

Reber & Reber, for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch and John W. Jackson, Assistants Attorney General, for defendant.

Before: D.E. HOLBROOK, P.J., and ALLEN and D.C. RILEY, JJ.

ALLEN, J.

Are insurance premiums collected by a mutual insurance company in 1965 prior to the enactment of Michigan's corporate income tax but, by virtue of a special provision of the Internal Revenue Code (IRC) not taxed by the Federal government until 1970, subject to the Michigan income tax in 1970? This novel issue of first impression arises on the following facts.

Michigan's corporate income tax became effective January 1, 1968. MCLA 206.499(1); MSA 7...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases