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  5. 677 N.W.2d 31 (2003)
 

S. ABRAHAM & SONS, INC. v. DEPT. OF TREASURY

Docket Nos. 241154, 241155, 241156, 241157, 241158.

677 N.W.2d 31 (2003)

260 Mich. App. 1

S. ABRAHAM & SONS, INC., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant. Gitzen Company, Plaintiff-Appellee, v. Department of Treasury, Defendant-Appellant. Motor City Tobacco and Candy Company, Plaintiff-Appellee, v. Department Of Treasury, Defendant-Appellant. Eby-Brown Company, Plaintiff-Appellee, v. Department Of Treasury, Defendant-Appellant. Richmond Master Distributors, Plaintiff-Appellee, v. Department Of Treasury, Defendant-Appellant.

Court of Appeals of Michigan.

Decided December 11, 2003, at 9:00 a.m.

Released for Publication March 5, 2004.

Attorney(s) appearing for the Case

Howard & Howard Attorneys, P.C. (by Michelle L. Halloran, Michael J. Brown, and Gina M. Torielli), Lansing, for S. Abraham & Sons, Inc.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Roland Hwang and Glenn R. White, Assistant Attorneys General, for the defendant.

Before: SMOLENSKI, P.J., and MURPHY and WILDER, JJ.

WILDER, J.

In these consolidated cases, defendant Department of Treasury appeals by right the trial court's decisions to grant tax refunds to plaintiffs S. Abraham & Sons, Inc. (Abraham), Gitzen Company, Motor City Tobacco and Candy Company (Motor City), Eby-Brown Company (Eby-Brown), and Richmond Master Distributors, as well as the trial court's decision to award plaintiffs attorney fees and costs as a contempt sanction. We affirm in part and reverse in part...

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