ARMCO STEEL v. DEP'T OF TREASURY

Docket Nos. 68441, 68983-68986. (Calendar Nos. 9, 10).

419 Mich. 582 (1984)

358 N.W.2d 839

ARMCO STEEL CORPORATION v. DEPARTMENT OF TREASURY GREAT SCOTT SUPERMARKETS, INC v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided December 3, 1984.


Attorney(s) appearing for the Case

Dickinson, Wright, Moon, Van Dusen & Freeman (by Peter S. Sheldon and Anthony Ilardi, Jr.) for Armco Steel Corporation.

Honigman, Miller, Schwartz & Cohn (by Michael B. Shapiro) for Great Scott Supermarkets, Inc.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistant Attorneys General, for the Department of Treasury.


RYAN, J.

In these consolidated cases, the Court is asked to interpret and adjudge the constitutionality of 1978 PA 392.1 Plaintiffs are domestic and foreign corporations seeking refunds of corporate franchise fee deficiencies paid by them for various tax years preceding 1975, under former 1921 PA 85, commonly referred to as the franchise fee act.2

Act 392 is a legislative attempt to validate retroactively...

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