IBM v. DEP'T OF TREASURY

Docket No. 184856.

558 N.W.2d 456 (1996)

220 Mich. App. 83

INTERNATIONAL BUSINESS MACHINES, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided November 12, 1996, at 9:20 a.m.

Released for Publication February 4, 1997.


Attorney(s) appearing for the Case

Dykema Gossett PLLC by Stewart L. Mandell, Kathleen McCree Lewis, and Gina M. Torielli, Detroit, for plaintiff-appellee.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Michael R. Bell, Assistant Attorney General, for defendant-appellant.

Before MARKMAN, P.J., and McDONALD and M.J. MATUZAK, JJ.


MARKMAN, Presiding Judge.

Defendant appeals as of right from an order granting plaintiff's motion for summary disposition. We affirm.

The facts in this case are not in dispute and are the subject of stipulation. Plaintiff, which manufactures and sells computers, uses some of these computers in its daily business operations in Michigan. Pursuant to a 1973 agreement with defendant, plaintiff paid a use tax on sixty percent of the manufactured cost of computers...

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