MANSKE v. DEPARTMENT OF TREASURY

Docket No. 250565.

695 N.W.2d 92 (2005)

265 Mich. App. 455

Craig MANSKE, TCC Lake Pointe, TIOA Master Limited Partnership, and Wyndham Garden Hotel Novi, Plaintiffs, and Wolverine V LP, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided March 17, 2005, at 9:05 a.m.

Released for Publication April 27, 2005.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn, L.L.P. (by Patrick R. Van Tiflin and June Summers Haas), Lansing, for Wolverine V LP.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Bryan E. Kurtz, Assistant Attorney General, for the Department of Treasury.

Before: HOEKSTRA, P.J., and NEFF and SCHUETTE, JJ.


PER CURIAM.

Plaintiff Wolverine V LP appeals by right a Court of Claims opinion and order granting summary disposition to defendant under MCR 2.116(C)(8) and (C)(10).1 This case arose when defendant assessed plaintiff a tax deficiency under the Single Business Tax Act (SBTA), M.C.L. § 208.1 et seq., for plaintiff's failure to add to its single business tax (SBT) base a capital gain resulting from granting a deed in lieu of...

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