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CHESAPEAKE & OHIO R. CO. v. DEP'T OF TREASURY

Docket Nos. 77-3652-77-3657.

87 Mich. App. 740 (1979)

276 N.W.2d 854

THE CHESAPEAKE & OHIO RAILWAY COMPANY v. DEPARTMENT OF TREASURY.

Michigan Court of Appeals.

Decided January 3, 1979.

Attorney(s) appearing for the Case

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

Dykema, Gossett, Spencer, Goodnow & Trigg (by David M. Rosenberger), for plaintiff.

Before: D.F. WALSH, P.J., and T.M. BURNS and D.E. HOLBROOK, JR., JJ.

D.F. WALSH, P.J.

Defendant Department of Treasury, Franchise Fee Division, appeals the order of the Corporation Tax Appeal Board granting plaintiff railroad's petition for franchise fee refund for the years 1973 and 1974 and reversing a franchise fee deficiency assessed against plaintiff by defendant for 1972. On cross-appeal plaintiff seeks reversal of the board's order denying plaintiff's petition for franchise fee...

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