COOK v. TREASURY DEP'T

Docket Nos. 195436, 197769.

583 N.W.2d 696 (1998)

229 Mich. App. 653

William J. COOK and Harriette C. Cook, Plaintiffs-Appellees, v. Revenue Division, DEPARTMENT OF TREASURY and State of Michigan, Defendants-Appellants. Clyde E. MILLER and Betty E. Miller, Plaintiffs-Appellees, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided May 19, 1998, at 9:10 a.m.

Released for Publication August 26, 1998.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. (by Samuel J. McKim, III, Robert F. Rhoades, and Joanne B. Faycurry), Detroit, for the Plaintiffs-Appellees.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the Defendant-Appellant.

Before O'CONNELL, P.J., and WHITE and BANDSTRA, JJ.


BANDSTRA, Judge.

In these consolidated appeals, the Michigan Department of Treasury (defendant) challenges orders issued by the Court of Claims in favor of the plaintiff taxpayers. We reverse.

Plaintiffs are involved in oil and gas exploration and development. They filed personal income tax returns and Michigan severance tax returns for several years before the issuance of Bauer v. Dep't of Treasury, 203 Mich.App. 97

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