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JEFFERSON SMURFIT CORP. v. DEPT. OF TREASURY

Docket No. 224267.

639 N.W.2d 269 (2001)

248 Mich. App. 271

JEFFERSON SMURFIT CORPORATION, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided November 13, 2001, at 9:00 a.m.

Released for Publication January 25, 2002.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn (by Patrick R. Van Tiflin and Daniel L. Stanley), Lansing, for the plaintiff.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Glenn R. White, Assistant Attorney General, for the defendant.

Clark Hill PLC (by F.R. Damm, Thomas S. Nowinski, and David R. Cutler), Detroit, for amicus curiae Michigan Manufacturers Association.

Before: K.F. KELLY, P.J., and MURPHY and FITZGERALD, JJ.

MURPHY, J.

Defendant Michigan Department of Treasury appeals as of right from an order of the Court of Claims that held unconstitutional M.C.L. § 208.23(e), the site-based capital acquisition deduction provision of the Single Business Tax Act (SBTA), M.C.L. § 208.1 et seq. The Court of Claims determined that the provision burdened interstate commerce and thus violated the Commerce Clause of the United States...

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