Docket No. 87152.

157 Mich. App. 122 (1987)

403 N.W.2d 519


Michigan Court of Appeals.

Decided January 6, 1987.

Attorney(s) appearing for the Case

Burton H. Schwartz, P.C. (by Burton H. Schwartz and Merton E. Simons), for plaintiff.

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

Before: SHEPHERD, P.J., and J.H. GILLIS and MacKENZIE, JJ.


This case involves an appeal as of right from a Court of Claims grant of judgment under MCR 2.116(I)(2) to plaintiff for $6,892, which represents plaintiff's claimed tax overpayment as reported on his 1983 Michigan Individual Income Tax Return (form MI-1040). Defendant, by contrast, claimed that plaintiff owed a 1983 income tax deficiency of $18,430 and had moved for summary disposition under MCR 2.116(C...

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