J.W. HOBBS CORP. v. REV. DIV., TREASURY DEP'T

Docket No. 254069.

706 N.W.2d 460 (2005)

268 Mich. App. 38

J.W. HOBBS CORPORATION, Plaintiff-Appellee/Cross-Appellant, v. REVENUE DIVISION, DEPARTMENT OF TREASURY, State of Michigan, Defendant-Appellant/Cross-Appellee.

Court of Appeals of Michigan.

Decided September 1, 2005, at 9:00 a.m.

Released for Publication November 29, 2005.


Attorney(s) appearing for the Case

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

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

Before: O'CONNELL, P.J., and SCHUETTE and BORRELLO, JJ.


SCHUETTE, J.

In this tax case, defendant Department of Treasury appeals by delayed leave granted the January 14, 2004, order granting in part plaintiff's motion for summary disposition under MCR 2.116(C)(10). Plaintiff cross-appeals. We reverse in part and affirm in part and remand.

I. FACTS

Plaintiff J.W. Hobbs Corporation is a Springfield, Illinois, based company. Defendant contends that from January 1, 1989, to March 31, 2000, plaintiff was subject...

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