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CHOCOLA v. DEP'T OF TREASURY

Docket Nos. 73832, 74347. (Calendar Nos. 8, 9).

422 Mich. 229 (1985)

369 N.W.2d 843

CHOCOLA v. DEPARTMENT OF TREASURY ROBERTS v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided June 25, 1985.

Attorney(s) appearing for the Case

Fraser, Trebilcock, Davis & Foster, P.C. (by Darrell A. Lindman), for plaintiffs Chocola.

Barris, Sott, Denn & Driker (by Robert E. Kass and Elaine Fieldman), for plaintiffs Roberts.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for the defendant in Roberts, and John W. Jackson, Jr., Assistant Attorney General, for the defendant in Chocola.

Amici Curiae:

Raymond & Dillon, P.C. (by R. Peter Prokop and Robert E. Forrest), for Frederick M. and Joan S. Sibley.

Andrew M. Savel for State Bar of Michigan, Taxation Section.

BOYLE, J.

We granted leave in these cases to resolve a conflict among panels of the Court of Appeals regarding the taxability of Michigan residents on their distributable income shares in out-of-state subchapter S corporations. The Department of Treasury has taken the position that such distributable shares are nonbusiness dividend income, fully taxable in this state and ineligible for a statutory tax credit for income tax paid to the corporate-situs state. The Court...

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