WISNE v. DEPT. OF TREASURY

Docket Nos. 216850, 216914.

625 N.W.2d 401 (2001)

244 Mich. App. 342

Anthony W. WISNE, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant. Anthony W. Wisne, Plaintiff-Appellant, v. Department of Treasury, Defendant-Appellee.

Court of Appeals of Michigan.

Decided January 16, 2001, at 9:15 a.m.

Released for Publication March 22, 2001.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. (by Samuel J. McKim, III and Joanne B. Faycurry), Detroit, for the plaintiff.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the defendant.

Before SAWYER, P.J., and MURPHY and FITZGERALD, JJ.


PER CURIAM.

In Docket No. 216850, defendant Department of Treasury appeals as of right the Court of Claims order granting plaintiff Anthony W. Wisne's motion for partial summary disposition, holding that 1990 PA 283 did not apply to the calculation of the Michigan income tax due on a nonresident shareholder's distributive income from a Michigan S corporation doing business in Michigan received before the act's effective date of December 14, 1990. In Docket No. 216914...

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