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H J HEINZ CO. INC. v. DEP'T OF TREASURY

Docket No. 126707.

197 Mich. App. 210 (1992)

494 N.W.2d 850

H J HEINZ COMPANY, INC v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided December 7, 1992, at 9:15 A.M.

Attorney(s) appearing for the Case

Howard & Howard (by Patrick R. Van Tiflin and Todd D. Chamberlain), for the plaintiff.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins, Terry P. Gomoll, and Richard R. Roesch, Assistant Attorneys General, for the defendant.

Before: REILLY, P.J., and HOLBROOK, JR., and MARILYN KELLY, JJ.

MARILYN KELLY, J.

This case involves an interpretation of Michigan's Single Business Tax Act (SBTA) for the purpose of determining whether certain arrangements known as "repo" transactions are "sales" as defined under the act. MCL 208.1 et seq.; MSA 7.558(1) et seq. Plaintiff appeals as of right from an order of the Court of Claims which ruled that the transactions in question were not sales, thus denying plaintiff requested tax refunds. On appeal, plaintiff...

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