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MICH. AUTO. RESEARCH CORP. v. DEPT. OF TREASURY

Docket No. 184497.

564 N.W.2d 503 (1997)

222 Mich. App. 227

MICHIGAN AUTOMOTIVE RESEARCH CORPORATION, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided March 11, 1997, at 9:05 a.m.

Released for Publication May 22, 1997.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. by Robert F. Rhoades, for petitioner-appellant.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Michael R. Bell, Assistant Attorney General, for respondent-appellee.

Before HOEKSTRA, P.J., and MARILYN J. KELLY and J.B. SULLIVAN, JJ.

AFTER REMAND

PER CURIAM.

Petitioner appeals as of right a judgment of the Michigan Tax Tribunal (MTT) affirming a use tax assessment, which was made pursuant to an order of remand from our Supreme Court, 447 Mich. 1005 (1994). We affirm.

Petitioner is involved in the testing of engines, powertrains, and transmissions owned by its customers, who manufacture automobiles.1 This case began when petitioner was assessed over...

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