MURPHY, J.
Petitioner, an attorney, was employed with Michigan Bell until 1989, when, in exchange for a lump-sum payment under Michigan Bell's "Incentive Resignation Retirement Plan" (IRRP), he voluntarily resigned from his position. This lump-sum payment was in addition to petitioner's normal salary that year. On July 18, 1991, respondent found that the lump-sum payment was taxable income and accordingly assessed city taxes on the payment. Petitioner protested the...
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