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FRANKENMUTH MUT. INS. CO. v. TREASURY DEPT.

Docket No. 67043.

134 Mich. App. 489 (1984)

350 N.W.2d 903

FRANKENMUTH MUTUAL INSURANCE COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided May 14, 1984.

Attorney(s) appearing for the Case

Dickinson, Wright, Moon, VanDusen & Freeman (by Ernest Getz), for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Curtis G. Beck, Assistants Attorney General, for defendant.

Before: BRONSON, P.J., and M.J. KELLY and R.S. HOFFIUS, JJ.

BRONSON, P.J.

Plaintiff appeals as of right from a September 10, 1982, Court of Claims order in favor of defendant denying plaintiff's claim for a single business tax refund in the amount of $7,885.

This case involves the construction and interplay of various sections of the Michigan Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq. The parties dispute the amount of tax due...

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