CATERPILLAR, INC. v. DEP'T. OF TREASURY

Docket No. 90999, (Calendar No. 11).

440 Mich. 400 (1992)

488 N.W.2d 182

CATERPILLAR, INC. v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided July 31, 1992.


Attorney(s) appearing for the Case

McDermott, Will & Emery (by Richard A. Hanson, John S. Pennell, Don S. Harnack, Gregory G. Palmer, and Carol S. Portman) and Dickinson, Wright, Moon, Van Dusen & Freeman (by Peter S. Sheldon and Jeffery V. Stuckey) for the plaintiff.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Russell E. Prins and Terry P. Gomoll, Assistant Attorneys General, for the defendant.

Amici Curiae:

Honigman, Miller, Schwartz & Cohn (by Alan M. Valade, Benjamin O. Schwendener, Jr., James H. Novis, and Roger Cook) for Automatic Data Processing, Inc., ADP Automotive Claims Services, Inc., ADP Credit Corp., ADP Financial Information Services, Inc., Atlantic Richfield Company, ARCO Chemical, Inc., Consumers Power Company, Dart Container Corporation, Dart Container Corporation of Michigan, Handleman Company, Kojaian Properties, Inc., Lane Bryant, Inc., Lerner Stores, Inc., Limited Express, Inc., Limited Stores, Inc., Pulte Homes Corporation, Schostak Brothers & Company, Inc., Sizes Unlimited, Inc., and Victoria's Secret Stores, Inc.

Sutherland, Asbill & Brennan (by Jerome B. Libin and Kathleen A. Foudy) and Raymond & Dillon, P.C. (by Thomas J. Kenny) for Michigan Manufacturers Association, Michigan Chamber of Commerce, and Greater Detroit Chamber of Commerce.


RILEY, J.

Because the issue here presented can be best understood in its factual context, we begin with a statement of the essential facts from which the issue arises.

I. FACTS AND PROCEEDINGS

Caterpillar, Inc., is a Delaware-based corporation qualified under the laws of Michigan, with its principal place of business in Peoria, Illinois. It is a multinational company, which designs, manufactures, and markets earth-moving, construction, and materials...

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