HERAUD v. DEP'T OF TREASURY

Docket No. 58119.

118 Mich. App. 65 (1982)

324 N.W.2d 535

HERAUD v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided July 13, 1982.


Attorney(s) appearing for the Case

Schlussel, Lifton, Simon, Rands, Kaufman, Lesinski & Jackier (by Phillip J. Shefferly), for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and E. David Brockman and Gary Kress, Assistants Attorney General, for defendant.

Before: ALLEN, P.J., and CYNAR and C.J. FALAHEE, JJ.


PER CURIAM.

Plaintiff appeals as of right from an order of the trial court granting defendant's motion for accelerated judgment pursuant to GCR 1963, 116.1(2).

Plaintiff commenced this action on September 19, 1980. He alleged that he is president of Cuzco Precision Products, Inc. (Cuzco), which was incorporated in 1970. In July, 1979, defendant issued a withholding tax assessment against Cuzco in the amount of $7,313.14. A second withholding tax assessment...

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