EAGLE TRUCKING CO. v. TREAS DEP'T

Docket Nos. 56739-56741.

115 Mich. App. 667 (1982)

321 N.W.2d 765

EAGLE TRUCKING COMPANY v. DEPARTMENT OF TREASURY DELTA TRUCKING COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 23, 1982.


Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Carl W. Herstein), for petitioners.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Ross H. Bishop, Assistants Attorney General, for respondent.

Before: DANHOF, C.J., and M.F. CAVANAGH and D.F. WALSH, JJ.


PER CURIAM.

This case involves interpretation of § 57,1 of the "Single Business Tax Act",2 MCL 208.1 et seq.; MSA 7.558(1) et seq.

Three cases, the facts of which are not at issue, have been consolidated for purposes of this appeal.

Petitioners are Michigan corporations engaged in the business of providing transportation services. As such, they are required to pay a single...

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