In lieu of leave to appeal, penalties imposed by trial court for 1973 and 1974 are disallowed, 402 Mich ___.
R.E.A. BOYLE, J.
Defendant appeals as of right from a summary judgment granted plaintiff in a suit for collection of certain franchise taxes. Defendant is a common-law business trust, more particularly a real estate investment trust, organized and operating pursuant to a declaration of trust executed December 10, 1962. Prior to 1971 defendant paid franchise...
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