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GILSON v. TREASURY DEP'T

Docket No. 167283.

215 Mich. App. 43 (1996)

544 N.W.2d 673

GILSON v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided January 12, 1996, at 9:20 A.M.

Attorney(s) appearing for the Case

Kendricks, Bordeau, Adamini, Keefe, Smith, Girard & Seavoy, P.C. (by Tami M. Seavoy and Kenneth J. Seavoy), for the plaintiffs.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop and Russell E. Prins, Assistant Attorneys General, for the defendant.

Before: BANDSTRA, P.J., and MARKEY and J.T. HAMMOND, JJ.

PER CURIAM.

Defendant appeals as of right from a ruling of the Court of Claims and presents this Court with the following issues of first impression: Does § 30(1)(f) of the Michigan Income Tax Act, MCL 206.30(1)(f); MSA 7.557(130)(1)(f), violate the Privileges and Immunities Clause, US Const, art IV, § 2, the dormant Commerce Clause, US Const, art I, § 8, and the Equal Protection Clause, US Const, art XIV, § 1, of the United States Constitution...

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