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AZTEC AIR SERVICE, INC. v. DEPT. OF TREASURY

Docket Nos. 224643, 225072.

654 N.W.2d 925 (2002)

253 Mich. App. 227

AZTEC AIR SERVICE, INC., Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee. Robert L. Shroyer, Petitioner-Appellant, v. Department of Treasury, Respondent-Appellee.

Court of Appeals of Michigan.

Decided July 26, 2002.

Approved for publication September 27, 2002, at 9:15 a.m.

Released for Publication December 26, 2002.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. by Joanne B. Faycurry, Detroit, for Aztec Air Service, Inc., and Robert L. Shroyer.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Glenn R. White and Gerald A. Whalen, Assistant Attorneys General, for Department of Treasury.

Before: WHITBECK, C.J., and MARKEY and KIRSTEN FRANK KELLY, JJ.

PER CURIAM.

In these consolidated appeals, petitioners appeal as of right from orders rendered by the Tax Tribunal dismissing their claims for lack of jurisdiction. In both cases, petitioners mailed their petitions by certified mail within thirty-five days of the Department of Treasury's final assessment, but the Tax Tribunal did not actually receive them until one day after the thirty-five-day period set by M.C.L. § 205.22(1)1 lapsed...

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