Docket Nos. 89406-89416.

157 Mich. App. 525 (1987)

403 N.W.2d 182


Michigan Court of Appeals.

Decided February 2, 1987.

Attorney(s) appearing for the Case

Bassey & Selesko, P.C. (by Dennis C. Modzelewski), for petitioners.

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

Before: HOOD, P.J., and T.M. BURNS and J.X. THEILER, JJ.


Respondent Department of Treasury appeals from orders of the Michigan Tax Tribunal granting partial summary disposition in each of these eleven consolidated cases. At issue is the ability of the department to subject petitioners to Michigan income tax. The Tax Tribunal held that petitioners, all seamen or wives of seamen employed on the Great Lakes, did not have sufficient connection with the State of Michigan to be subject to Michigan income tax...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases