DOUGLAS, J.
The sole issue that has been properly presented for our consideration is whether appellants were entitled to a resident income tax credit under R.C. 5747.05(B) on that portion of their adjusted gross income which was subjected to Michigan's Single Business Tax ("SBT"), Mich.Comp.Laws Ann. 208.1 et seq. Resolution of this issue hinges on the question whether the SBT is either a tax on income or a tax measured by income. For the reasons that follow...
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