WISMER & BECKER CONTRACTING ENGINEERS v. DEPT. OF TREASURY

Docket No. 81744.

146 Mich. App. 690 (1985)

382 N.W.2d 505

WISMER & BECKER CONTRACTING ENGINEERS v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided November 4, 1985.


Attorney(s) appearing for the Case

Dykema, Gossett, Spencer, Goodnow & Trigg (by Louis W. Kasischke and Joseph Enzo Zerbini), for petitioner.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistants Attorney General, for respondent.

Before: SHEPHERD, P.J., and R.B. BURNS and R.L. TAHVONEN, JJ.


SHEPHERD, P.J.

This appeal concerns the manner in which the tax base of a multi-state business is to be apportioned to reflect only Michigan business activity under Michigan's Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq. We are called upon to determine whether a tax-payer may add its proportionate share of the property, sales, and payroll of joint ventures in which the taxpayer...

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