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CATERPILLAR, INC. v. DEPARTMENT OF TREASURY

Docket No. 119584.

188 Mich. App. 621 (1991)

470 N.W.2d 80

CATERPILLAR, INC v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided February 5, 1991, at 9:10 A.M.

Attorney(s) appearing for the Case

McDermott, Will & Emery (by John S. Pennell, Don S. Harnack, Richard A. Hanson, Gregory G. Palmer, and Carol S. Portman), for the plaintiff.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard R. Roesch and Terry P. Gomoll, Assistant Attorneys General, for the defendant.

Amicus Curiae:

Clark, Klein & Beaumont (by Dwight H. Vincent, J. Walker Henry, Thomas S. Nowinski, and Joseph A. Bonventre), for Michigan Manufacturers Association.

Before: SULLIVAN, P.J., and WAHLS and JANSEN, JJ.

Limited leave to appeal granted, 439 Mich. 857.

PER CURIAM.

Following a bench trial, the Court of Claims essentially made three rulings: (1) the capital acquisition deduction (CAD) provisions of the Single Business Tax Act (SBTA) violate the Commerce Clause of the federal constitution, US Const, art I, § 8; (2) under both state and federal law, its decision with regard to the constitutionality of the CAD...

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