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ACCO INDUS., INC. v. TREASURY DEP'T

Docket No. 69684.

134 Mich. App. 316 (1984)

350 N.W.2d 874

ACCO INDUSTRIES, INC. v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 30, 1984.

Attorney(s) appearing for the Case

Dickinson, Wright, Moon, Van Dusen & Freeman (by Peter S. Sheldon), for petitioner.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Terry P. Gomoll, Assistants Attorney General, for respondent.

Before: CYNAR, P.J., and BEASLEY and T. GILLESPIE, JJ.

T. GILLESPIE, J.

ACCO Industries, Inc., which was formerly known as American Chain and Cable Company, is incorporated in New York, with its principal office in Connecticut. The company operated plants in Warren, Adrian, and Plymouth, Michigan. These operations rendered the company liable for Michigan's single business tax, MCL 208.1 et seq.; MSA 7.558(1) et seq. A difference in the methods used by the...

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