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MACCABEES MUTUAL LIFE INS. CO. v. TREASURY DEP'T

Docket Nos. 62316, 62317.

122 Mich. App. 660 (1983)

332 N.W.2d 561

MACCABEES MUTUAL LIFE INSURANCE COMPANY v. DEPARTMENT OF TREASURY CITY NATIONAL BANK OF DETROIT v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided January 20, 1983.

Attorney(s) appearing for the Case

Michael A. McGrath, for Maccabees Mutual Life Insurance Company.

A. Brooks Darling, for City National Bank of Detroit.

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

Before: M.F. CAVANAGH, P.J., and R.B. BURNS and CYNAR, JJ.

PER CURIAM.

The Department of Treasury (department) appeals as of right from a January 11, 1982, order of the Court of Claims determining that certain computer software programs did not constitute tangible personal property subject to taxation under the Use Tax Act, MCL 205.91 et seq.; MSA 7.555(1) et seq., and ordering use tax refunds.

In June 1978, the department assessed use taxes against Maccabees...

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