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JONES & LAUGHLIN STEEL CORP. v. DEPT. OF TREASURY

Docket Nos. 80472, 80473.

145 Mich. App. 405 (1985)

377 N.W.2d 397

JONES & LAUGHLIN STEEL CORPORATION v. DEPARTMENT OF TREASURY WILSON FOODS CORPORATION v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided September 3, 1985.

Attorney(s) appearing for the Case

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

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

Before: MacKENZIE, P.J., and HOOD and J.E. MIES, JJ.

MacKENZIE, P.J.

Respondent appeals as of right from a judgment of the Michigan Tax Tribunal cancelling assessments of single business tax deficiency issued by respondent against petitioners. We affirm.

Jones & Laughlin Steel Corporation and Wilson Foods Corporation are incorporated in foreign states and have their principal places of business in foreign states. Their products are sold throughout the United States. Jones & Laughlin operates a marketing...

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