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SELIGMAN & ASSOCIATES, INC. v. MESC

Docket No. 85110.

164 Mich. App. 507 (1987)

417 N.W.2d 480

SELIGMAN & ASSOCIATES, INC v. MICHIGAN EMPLOYMENT SECURITY COMMISSION

Michigan Court of Appeals.

Decided May 6, 1987.

Attorney(s) appearing for the Case

Rubenstein, Isaacs, Lax & Bordman, P.C. (by Robert D. Kaplow), for Seligman & Associates, Inc.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and David A. Voges, Assistant Attorney General, for Michigan Employment Security Commission.

Before: ALLEN, P.J., and WAHLS and M. WARSHAWSKY, JJ.

PER CURIAM.

The Michigan Employment Security Commission appeals from a circuit court order allowing Seligman & Associates, Inc., a refund for contributions paid to the MESC on the value of lodging provided to its resident caretakers. Seligman, a Michigan employer, operates numerous apartment complexes and employs caretakers or managers at these complexes. The caretakers are provided rent-free apartments as part...

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