CLARKE-GRAVELY CORP. v. TREASURY DEP'T

Docket No. 63743, (Calendar No. 4).

412 Mich. 484 (1982)

315 N.W.2d 517

THE CLARKE-GRAVELY CORPORATION v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided February 1, 1982.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone (by Samuel J. McKim, III, and Kenneth E. Konop) for plaintiffs.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for defendants.


RYAN, J.

The facts of this case are accurately stated in Justice FITZGERALD'S opinion. We agree with his view that the tax commissioner has broad discretionary power to require or permit combined reporting. Consequently, we agree that plaintiffs' right to interest on the refunds generated by the 1972 and 1973 amended returns extends only from the time the tax commissioner accepted those amended returns.

However, we do not agree that "[c]ombined reporting is...

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