COMMUTER TAX ASS'N OF METROPOLITAN DETROIT v. CITY OF DETROIT

Docket No. 59770.

109 Mich. App. 667 (1981)

311 N.W.2d 449

COMMUTER TAX ASSOCIATION OF METROPOLITAN DETROIT v. CITY OF DETROIT.

Michigan Court of Appeals.

Decided September 21, 1981.


Attorney(s) appearing for the Case

Carlin, Ranno & Coethel, for plaintiff.

Honigman, Miller, Schwartz & Cohn (by James K. Robinson, Michael B. Shapiro and I.W. Winsten), and Sylvester Delaney, Deputy Corporation Counsel, Kay Schloff, Supervising Assistant Corporation Counsel, and Robert Rhoades, Assistant Corporation Counsel, for defendant.

Before: R.B. BURNS, P.J., and D.E. HOLBROOK, JR., and D.F. WALSH, JJ.


PER CURIAM.

Plaintiffs brought this action for declaratory judgment on the constitutionality of 1981 PA 60, which amends portions of the City Income Tax Act, MCL 141.501 et seq.; MSA 5.3194(1) et seq., and to invalidate a one percent increase in the City of Detroit income tax on nonresidents imposed pursuant to that act, MCL 141.503; MSA 5.3194(3). The Wayne County Circuit Court entered summary judgment for defendant and plaintiffs appealed. Defendant...

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