GREAT SCOTT SUPERMARKETS, INC. v. TREASURY DEP'T

Docket Nos. 49354-49357.

113 Mich. App. 679 (1982)

318 N.W.2d 537

GREAT SCOTT SUPERMARKETS, INC. v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided March 2, 1982.


Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Michael B. Shapiro), for petitioners.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistants Attorney General, for respondent.

Before: D.E. HOLBROOK, JR., P.J., and M.F. CAVANAGH and MacKENZIE, JJ.


MacKENZIE, J.

This case involves claims for refund of a portion of the corporate franchise taxes and interest paid to the state by appellants in 1973 and 1974. It is stipulated that appellants timely filed annual reports with the Michigan Department of Commerce and paid franchise fees as computed by them for each year in question. Appellee accepted the fees as filed. However, on January 31, 1977, appellee conducted a field audit and determined deficiencies in the...

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