1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 657 N.W.2d
  5. 657 N.W.2d 813 (2002)
 

KAISER OPTICAL SYSTEMS, INC. v. DEPT OF TREASURY

Docket No. 226661.

657 N.W.2d 813 (2002)

254 Mich. App. 517

KAISER OPTICAL SYSTEMS, INC., Petitioner-Appellee, v. MICHIGAN DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided December 27, 2002, at 9:00 a.m.

Released for Publication March 7, 2003.

Attorney(s) appearing for the Case

Abbott, Nicholson, Quilter, Esshaki & Youngblood, P.C. (by Carl F. Jarboe), Detroit, for the petitioner.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Judith I. Blinn, Assistant Attorney General, for the respondent.

Before: RICHARD ALLEN GRIFFIN, P.J., and GAGE and METER, JJ.

PER CURIAM.

Respondent appeals as of right from a decision of the Michigan Tax Tribunal affirming a hearing referee's decision overturning respondent's tax assessment under the Single Business Tax Act (SBTA), M.C.L. § 208.1 et seq., for the tax years 1989 through 1992. The referee determined that petitioner had a sufficient nexus with the state of California and, therefore, respondent improperly assessed petitioner under the SBTA for sales made by petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases