CITY-CAR TERMINAL, INC. v. TREASURY DEPT.

Docket No. 66325.

128 Mich. App. 387 (1983)

340 N.W.2d 98

CITY-CAR TERMINAL, INC. v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided August 31, 1983.


Attorney(s) appearing for the Case

Goldstein, Serlin, Grass & Eserow, P.C. (by Joel H. Serlin, Gregory G. Schultz and Christine A. Bernhard), for petitioner.

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

Before: MacKENZIE, P.J., and M.J. KELLY and S. EVERETT, JJ.


MacKENZIE, P.J.

In this case, petitioner City-Car Terminal, Inc., appeals as of right from a decision of the Michgian Tax Tribunal holding that petitioner's business activities in the 1976 tax year did not constitute "transportation services" as that term is used in MCL 208.56; MSA 7.558(56). Tax-payers whose business activities consist of such "transportation services" have their tax base determined for the purposes of the single business tax under the special provisions...

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