PER CURIAM.
In Docket No. 156762, petitioners appeal as of right the order of the Tax Tribunal affirming a final assessment of the respondent, Department of Treasury, requiring the nonresident petitioners to pay taxes and interest on distributable income from a subchapter S corporation conducting business in Michigan. In Docket No. 157550, respondent, Department of Treasury, appeals as of right the Court of Claims order granting summary disposition to nonresident...
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