THIOKOL CORP., MORTON INTERN., INC. v. ROBERTS

Nos. 94-1903, 95-1116 and 95-1171.

76 F.3d 751 (1996)

THIOKOL CORPORATION, MORTON INTERNATIONAL, INC. (as successors through corporate reorganization to Morton, Thiokol, Inc.) and Bee Chemical Company, Plaintiffs-Appellants, v. Douglas B. ROBERTS, in his official capacity as Treasurer of the State of Michigan, and Thomas M. Hoatlin, in his official capacity as Commissioner of Revenue of the State of Michigan, Defendants-Appellees. AKZO AMERICA, INC., a Delaware corporation, Akzo Chemicals, Inc., a Delaware corporation, Akzo Coatings, Inc., a Delaware corporation, Akzo Salt, Inc., a Delaware corporation, Beecham, Inc. (TN), a Tennessee corporation, Beloit Corp., a Delaware corporation, BOC Group, Inc., a Delaware corporation, BOC Healthcare Inc., a Delaware corporation, Butler Manufacturing Co., a Delaware corporation, Coca Cola Company, a Delaware Corporation, Georgia-Pacific Corp., a Georgia corporation, Hanischfeger Corp., a Delaware Corporation, Jefferson Smurfit Corp., a Delaware Corporation, Kroger Co., an Ohio Corporation, M-I Drilling Fluids Co., a Texas partnership, May Department Stores Co., a New York corporation, Miles, Inc., an Indiana corporation, Quaker Chemical Corp., a Pennsylvania corporation, Sears Roebuck and Co., a New York Corporation, Timken Company, an Ohio corporation, UpJohn Corporation, a Delaware corporation, and W.R. Grace & Co., a Connecticut corporation, Plaintiffs-Appellees/Cross-Appellants, v. REVENUE DIVISION, DEPARTMENT OF TREASURY, STATE OF MICHIGAN; Douglas B. Roberts, in his official capacity as Treasurer of the State of Michigan; and Thomas M. Hoatlin, in his official capacity as Commissioner of Revenue of the State of Michigan, Defendants-Appellants, Cross-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided February 23, 1996.


Attorney(s) appearing for the Case

Patrick R. Van Tiflin (argued and briefed), Howard & Howard, Lansing, MI, for Thiokol Corp., Bee Chemical Co.

Richard R. Roesch, Office of Atty. Gen. of Michigan, Lansing, MI, for Department of Treasury, State of Mich., Revenue Div.

Michael R. Bell, Office of Atty. Gen. of Mich., Daniel M. Greenberg (argued and briefed), Lansing, MI, for Douglas B. Roberts, Thomas M. Hoatlin.

James H. Geary, Patrick R. Van Tiflin (argued and briefed), Michele L. Halloran (briefed), Howard & Howard, Lansing, MI, for Akzo America, Inc., Akzo Chemicals, Akzo Coatings, Inc.

Russell E. Prins, Michael R. Bell (briefed), Office of Atty. Gen. of Michigan, Daniel M. Greenberg (argued), Lansing, MI, for Department of Treasury, State of Mich., for Douglas B. Roberts, Thomas M. Hoatlin.

Before: BROWN, KENNEDY, and GUY, Circuit Judges.


KENNEDY, Circuit Judge.

In this consolidated appeal from divergent District Court opinions, we are required to decide whether § 514(a) of the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1144(a), pre-empts the Michigan Single Business Tax, Mich.Comp.Laws Ann. § 208.1 et seq (West 1986 & Supp.1995). Michigan's Single Business Tax ("SBT") requires taxpayers doing business in Michigan to include within their tax base all compensation...

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