20TH CENTURY FOX HOME ENTERTAINMENT, INC. v. TREASURY DEPT.

Docket No. 258664.

716 N.W.2d 598 (2006)

270 Mich. App. 539

TWENTIETH CENTURY FOX HOME ENTERTAINMENT, INC, Petitioner-Appellee, v. DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided April 6, 2006, at 9:00 a.m.

Released for Publication June 22, 2006.


Attorney(s) appearing for the Case

Dykema Gossett PLLC (by Steven E. Grob, Sherrill D. Wolford, and Laura Sagolla), Detroit, for the petitioner.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the respondent.

Before: KELLY, P.J., and JANSEN and TALBOT, JJ.


JANSEN, J.

Respondent, Department of Treasury, appeals as of right a Tax Tribunal judgment finding in part that petitioner, Twentieth Century Fox Home Entertainment, Inc., is a film distributor and, therefore, is not required to include the royalty payments it makes to film producers in its tax base. We affirm.

Petitioner distributes copyrighted motion pictures for home entertainment primarily using the medium of videocassettes. In 1997, respondent asserted...

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