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MICHIGAN BELL v. TREASURY DEPT.

Docket No. 192708.

581 N.W.2d 770 (1998)

229 Mich. App. 200

MICHIGAN BELL TELEPHONE COMPANY, Petitioner-Appellee, v. DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided April 10, 1998, at 9:00 a.m.

Released for Publication July 29, 1998.

Attorney(s) appearing for the Case

Jaffe, Raitt, Heuer & Weiss by Brian G. Shannon and Robert E. Lewis, for Petitioner-Appellee.

Frank J. Kelley, Atty. Gen., Thomas L. Casey, Sol. Gen., and Ross H. Bishop, Asst. Atty. Gen., Lansing, for Respondent-Appellant.

Before GRIBBS, P.J., and SAWYER and YOUNG, JJ.

YOUNG, Judge.

In this tax dispute respondent Department of Treasury appeals as of right from the opinion and judgment of the Michigan Tax Tribunal in favor of petitioner Michigan Bell Telephone Company canceling a Department of Treasury assessment and ordering a refund of use taxes paid by Michigan Bell during tax years 1989 through 1992. We affirm.

I. Factual and Procedural Background

This dispute was...

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