KELLOGG CO v. TREASURY DEP'T

Docket No. 136323.

204 Mich. App. 489 (1994)

516 N.W.2d 108

KELLOGG COMPANY v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 5, 1994, at 9:20 A.M.


Attorney(s) appearing for the Case

Howard & Howard (by Patrick R. Van Tiflin, Ellen M. Harvath, and Michele L. Halloran), for the plaintiff.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins and Daniel M. Greenberg, for the defendant.

Before: GRIFFIN, P.J., and CAVANAGH and H.A. KOSELKA, JJ.


PER CURIAM.

Plaintiff appeals as of right from an order of the Court of Claims granting defendant's motion for summary disposition pursuant to MCR 2.116(C)(8) and (10). The issue presented is whether two aircraft that plaintiff brought into Michigan after purchasing them in another state were properly assessed Michigan use tax. We affirm.

The facts of this case are essentially undisputed. Plaintiff, Kellogg Company, is a Delaware corporation with its headquarters...

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