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ROSENBALM v. TREASURY DEP'T

Docket Nos. 94662, 95291.

164 Mich. App. 99 (1987)

416 N.W.2d 343

ROSENBALM v. DEPARTMENT OF TREASURY MONDRY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided September 1, 1987.

Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by William G. Christopher, Roger Cook and Michael J. Hainer), for plaintiffs.

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

Before: DANHOF, C.J., and G.R. McDONALD and E.M. THOMAS, JJ.

PER CURIAM.

These two cases have been consolidated for this appeal. Both cases involve the applicability of Michigan's intangibles tax act, MCL 205.131 et seq.; MSA 7.556(1) et seq., on distributions from subchapter s corporations to their shareholders.

Petitioners William E. Rosenbalm and Carole G. Rosenbalm appeal as of right from the Michigan Tax Tribunal's August 1, 1986, opinion and judgment granting respondent Michigan Department of Treasury...

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