LUDKA v. TREASURY DEP'T

Docket No. 81150.

155 Mich. App. 250 (1986)

399 N.W.2d 490

LUDKA v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided October 7, 1986.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone (by Robert F. Rhoades), for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Robert R. Roesch and Russell E. Prins, Assistant Attorneys General, for defendant.

Before: WAHLS, P.J., and MacKENZIE and R.L. TAHVONEN, JJ.


PER CURIAM.

The issue presented in this case is whether plaintiffs are entitled to a credit for income taxes paid to Belgium under § 255 of the Income Tax Act, MCL 206.255; MSA 7.557 (1255). Plaintiffs are United States citizens and Michigan residents. Mr. Ludka worked in Belgium from 1980 to 1983 on an average of five months a year. When Mr. and Mrs. Ludka filed a joint Michigan individual income tax return for tax year 1980, they claimed a credit of $6,153...

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