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BARAGA PRODUCTS, INC. v. COMMISSIONER OF REVENUE

No. 2:96-CV-176.

971 F.Supp. 294 (1997)

BARAGA PRODUCTS, INC., Plaintiff, v. COMMISSIONER OF REVENUE, Defendant.

United States District Court, W.D. Michigan, Southern Division.

March 17, 1997.

Attorney(s) appearing for the Case

Scott M. Moore, Scott Michael Moore, MA, JD, Mohawk, MI, for Plaintiff.

Kevin T. Smith, Asst. Attorney General, Revenue Division, Lansing, MI, for Defendant.

MEMORANDUM OPINION

McKEAGUE, District Judge.

Now before the Court is plaintiff's motion for judgment on the pleadings and defendant's request for summary judgment in its favor.1 Having carefully considered the briefs and heard argument on October 30, 1996, the Court is now ready to issue its opinion. For the following reasons, defendant's motion for summary judgment is granted and plaintiff's case is dismissed in its entirety...

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