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ALLEGHENY LUDLUM CORP. v. DEPT. OF TREASURY

Docket No. 146570.

207 Mich. App. 604 (1994)

525 N.W.2d 512

ALLEGHENY LUDLUM CORPORATION v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided November 22, 1994, at 9:10 A.M.

Attorney(s) appearing for the Case

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

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

Before: MICHAEL J. KELLY, P.J., and CAVANAGH and M.J. SHAMO, JJ.

PER CURIAM.

Plaintiff filed a complaint seeking a refund of single business taxes, MCL 208.1 et seq.; MSA 7.558(1) et seq., that were paid for the years 1988 and 1989, alleging that application of the statutory apportionment formula resulted in the attribution of business activity in Michigan that was disproportionate to plaintiff's actual activity in the state. The trial court granted summary disposition...

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