FIELD ENTER. v. DEPARTMENT OF TREASURY

Docket No. 114532.

184 Mich. App. 151 (1990)

457 N.W.2d 113

FIELD ENTERPRISES v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided June 5, 1990.


Attorney(s) appearing for the Case

Dickinson, Wright, Moon, Van Dusen & Freeman (by Thomas D. Hammerschmidt and Timothy G. Reaume), for plaintiff.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistant Attorneys General, for defendant.

Before: MARILYN KELLY, P.J., and GILLIS and MacKENZIE, JJ.


PER CURIAM.

Defendant appeals as of right from an amended "consent" judgment entered in favor of plaintiff awarding it a tax refund, including penalties and interest. We reverse.

Plaintiff filed suit in the Court of Claims seeking a tax refund, arguing that defendant had improperly characterized payments plaintiff had made under a television syndication license agreement as royalties rather than rent. The parties agree that the television syndication license...

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