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T & C DODGE, INC v. TREAS DEP'T

Docket Nos. 58068, 58069.

118 Mich. App. 778 (1982)

325 N.W.2d 577

TOWN AND COUNTRY DODGE, INCORPORATED v. DEPARTMENT OF TREASURY STAR LINCOLN-MERCURY, INCORPORATED v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided August 24, 1982.

Attorney(s) appearing for the Case

Lawrence J. Stockler, for petitioners.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Curtis G. Beck, Assistants Attorney General, for respondent.

Before: M.F. CAVANAGH, P.J., and ALLEN and E.C. PENZIEN, JJ.

ALLEN, J.

This consolidated appeal involves separate taxpayers, each of whom appeal by right from an order of the Tax Tribunal granting summary judgment in favor of respondent Michigan Department of Treasury. In docket no. 58068, Town and Country Dodge was found liable for a single business tax deficiency of $3,956.10 for the 1976 and 1977 tax years. In docket no. 58069, Star Lincoln-Mercury was found liable for a single...

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