STRATTON-CHEESEMAN MANAGEMENT CO. v. DEPT. OF TREASURY

Docket No. 91914.

159 Mich. App. 719 (1987)

407 N.W.2d 398

STRATTON-CHEESEMAN MANAGEMENT COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 22, 1987.


Attorney(s) appearing for the Case

MacLean, Seaman, Laing & Guilford (by Kenneth Laing), for plaintiff.

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

Before: HOOD, P.J., and MacKENZIE and R.M. PAJTAS, JJ.


MacKENZIE, J.

Plaintiff appeals as of right from a Court of Claims grant of summary disposition under MCR 2.116(C)(10) to defendants, upholding the Department of Treasury's decision not to pay a single business tax (SBT) refund of $60,013 to plaintiff for the taxable period July 1, 1979, through June 30, 1983, because plaintiff's claimed "gross receipts" subject to the tax were incorrect. We affirm.

The facts are not in dispute. Plaintiff, a Michigan corporation...

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