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COLUMBIA ASSOC. v. DEPARTMENT OF TREASURY

Docket Nos. 222513, 235810.

649 N.W.2d 760 (2002)

250 Mich. App. 656

COLUMBIA ASSOCIATES, L.P., Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee. Four Flags Cablevision, Plaintiff-Appellee, v. Department of Treasury, Defendants-Appellants.

Court of Appeals of Michigan.

Decided April 19, 2002, at 9:00 a.m.

Released for Publication July 30, 2002.

Attorney(s) appearing for the Case

Cooper, Martin, Chojnowski & Beck, P.C. (by Kim D. Crooks and Mark W. Geschwendt), Kalamazoo, for Columbia Associates, L.P.

Honigman Miller Schwartz and Cohn (by Patrick R. Van Tiflin and Daniel L. Stanley), Lansing, for Four Flags Cablevision.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for Department of Treasury.

Miller, Canfield, Paddock and Stone, P.L.C. (by Samuel J. McKim, III and Michael R. Atkins), Detroit, for Michigan Cable Telecommunications Association.

Before: SAWYER, P.J., and MURPHY and HOEKSTRA, JJ.

MURPHY, J.

In these consolidated appeals, petitioner Columbia Associates, L.P. (Columbia), appeals as of right, in Docket No. 222513, from a judgment by the Tax Tribunal that affirmed a deficiency assessment of single business taxes in the amount of $311,153, plus $78,828 in interest, for a total of $389,981. We affirm. In Docket No. 235810, defendant Department of Treasury appeals as of right from a judgment by the Court...

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