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ZENITH DATA SYSTEMS v. DEP'T OF TREASURY

Docket No. 175522.

555 N.W.2d 264 (1996)

218 Mich. App. 742

ZENITH DATA SYSTEMS and Heath Company, Inc., Petitioners-Appellees, v. DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided September 17, 1996, at 9:15 a.m.

Released for Publication November 8, 1996.

Attorney(s) appearing for the Case

Dickinson, Wright, Moon, Van Dusen & Freeman by Peter S. Sheldon and Jeffery V. Stuckey, Lansing, and McDermott, Will & Emery by Richard A. Hanson, Chicago, IL, for petitioners-appellees.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins and Kevin T. Smith, Assistant Attorneys General, for respondent-appellant.

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

PER CURIAM.

Respondent appeals as of right from a judgment of the Michigan Tax Tribunal modifying respondent's single business tax assessments against petitioners for the tax years 1984-87. The tribunal ruled that payments petitioners received from consumers for computer software that petitioners modified and then distributed pursuant to licensing agreements were royalties that could be deducted from petitioners' single business tax base. We affirm.

Petitioner...

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