PRUDENTIAL PROP. & CAS. INS. CO. v. TREAS. DEP'T

Docket Nos. 260203, 260204.

725 N.W.2d 477 (2006)

272 Mich. App. 269

PRUDENTIAL PROPERTY AND CASUALTY INSURANCE COMPANY, Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant. Prudential Insurance Company of America, Plaintiff-Appellee, v. Department of Treasury, Defendant-Appellant.

Court of Appeals of Michigan.

Decided September 19, 2006, at 9:00 a.m.

Released for Publication December 27, 2006.


Attorney(s) appearing for the Case

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

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

Before: SAWYER, P.J., and FITZGERALD and O'CONNELL, JJ.


PER CURIAM.

Defendant appeals as of right the trial court's order allowing plaintiffs to take single business tax credits against Michigan's retaliatory tax on insurance companies. We reverse.

This case arose when plaintiffs amended their tax returns to take a credit available to domestic and foreign insurance companies that file their taxes under Michigan's single business tax (SBT). The credits are included as part of the calculation for determining the...

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