Supreme Court of Michigan.https://leagle.com/images/logo.png
Argued November 2, 1988.
Decided August 21, 1989.
Attorney(s) appearing for the Case
Dickinson, Wright, Moon, Van Dusen & Freeman (by Ernest Getz and Peter S. Sheldon); Schwendener & Valade, P.C. (by Benjamin O. Schwendener, Jr.), of counsel, for the plaintiff.
Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for the defendant.
Amici Curiae:
Miller, Canfield, Paddock & Stone (by Samuel J.McKim III, P.C., Julianna B. Miller, and Robert F. Rhoades) for Amoco Chemicals Corporation, Amoco Oil Corporation, Amoco Production Corporation, AT & T Company, AT & T Information Systems, Inc, AT & T Technologies, AT & T Teletype Corporation, Avon Products, Inc, The Gillette Company, Lorillard, Inc, Shell Oil Company, Union Oil Company of California, Vulcan Materials Company, and Weather Shield, Inc.
Honigman, Miller, Schwartz & Cohn (by James H. Novis and William G. Christopher) for Champion International Corporation.
Foster, Swift, Collins & Coey, P.C. (by Lawrence B. Lindemer and Patrick R. Van Tiflin), for Advanced Technology Laboratories, Inc., et al.
McDermott, Will & Emery (by Don S. Harnack, John S. Pennell, Richard A. Hanson, and Gregory G. Palmer) for Caterpillar Inc.
Clark, Klein & Beaumont (by Dwight H. Vincent, J. Walker Henry, Thomas S. Nowinski, Curtis J. Mann, and Joseph A. Bonventre) for Michigan Manufacturers Association.
William H. Crabtree; General Motors Corporation (by E. Alan Moorhouse), of counsel; and Ford Motor Company (by John M. Neberle), of counsel, for Motor Vehicle Manufacturers Association of the United States, Inc.
Supreme Court of Michigan.
BOYLE, J.
In this case we are called upon to determine the proper standard for the granting of tax base apportionment relief under § 691 of the Single Business Tax Act, MCL 208.1 et seq.; MSA 7.558(1) et seq., when a taxpayer claims that the apportionment provisions of the act fail to fairly represent the extent of the taxpayer's business activity within this state. The Court...
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