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MAXITROL CO. v. DEPARTMENT OF TREASURY

Docket No. 178175.

551 N.W.2d 471 (1996)

217 Mich. App. 366

MAXITROL COMPANY, Frank Kern, Jr., and Lucille Kern, Petitioners-Appellees, v. DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided June 28, 1996, at 9:00 a.m.

Released for Publication August 12, 1996.

Attorney(s) appearing for the Case

Howard & Howard Attorneys, P.C., by Michele L. Halloran and Patrick R. Van Tiflin, Lansing, for petitioners.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for respondent.

Before HOEKSTRA, P.J., and MICHAEL J. KELLY and GRAVES, JJ.

MICHAEL J. KELLY, Judge.

Respondent appeals as of right from a June 24, 1994, opinion and judgment of the Michigan Tax Tribunal canceling respondent's tax assessments against petitioners.

Maxitrol Company is a subchapter S corporation for federal income tax purposes. A subchapter S corporation refers to a small business corporation that meets the requirements set forth in § 1363 of the Internal Revenue Code, IRC § 1363. In general, an S corporation...

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