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DANA CORP. v. DEPT. OF TREASURY

Docket No. 255984.

706 N.W.2d 204 (2005)

267 Mich. App. 690

DANA CORPORATION, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided August 18, 2005, at 9:10 a.m.

Released for Publication November 10, 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: FORT HOOD, P.J., and METER and SCHUETTE, JJ.

METER, J.

Defendant appeals as of right from an order granting partial summary disposition to plaintiff. Plaintiff sought a refund of taxes paid to defendant under the Single Business Tax Act (SBTA), MCL 208.1 et seq., for the years 1997, 1998, and 1999. Plaintiff alleged that the site-specific and apportioned capital acquisition deduction (CAD) codified at MCL 208.23(e) is not fairly apportioned under the Commerce Clause of the United States Constitution,...

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