LITTLE CAESAR v. TREASURY DEPT.

Docket No. 194029.

575 N.W.2d 562 (1997)

226 Mich. App. 624

LITTLE CAESAR ENTERPRISES, INC, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided December 5, 1997, at 9:05 a.m.

Released for Publication March 10, 1998.


Attorney(s) appearing for the Case

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Terry P. Gomoll and Jack Coevering, Assistant Attorneys General, for Defendant-Appellee.

Before SAWYER, P.J., and HOOD and HOEKSTRA, JJ.


HOEKSTRA, Judge.

Plaintiff appeals as of right from an order granting defendant summary disposition pursuant to MCR 2.116(C)(10). The lower court upheld defendant's single business tax assessments against plaintiff for deficiencies during the tax years 1985-89. We reverse.

Plaintiff is in the business of entering into franchise agreements that permit others to operate retail food operations under its name nationally and internationally. Plaintiff receives...

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