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TROSTEL, LTD. v. TREAS. DEPT.

Docket No. 255630.

713 N.W.2d 279 (2006)

269 Mich. App. 433

TROSTEL, LTD., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided January 17, 2006, at 9:05 a.m.

Released for Publication March 31, 2006.

Attorney(s) appearing for the Case

Warner Norcross & Judd LLP (by Valerie P. Simmons and Daniel P. Ettinger), Grand Rapids, for the plaintiff.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for the defendant.

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

NEFF, J.

In this single business tax (SBT) case involving a voluntary disclosure agreement (VDA) under MCL 205.30c, defendant appeals by delayed leave granted an order of the Court of Claims denying defendant's motion for summary disposition, granting summary disposition for plaintiff, and awarding plaintiff damages of $154,502. We affirm.

I

Effective July 1, 1998, the Michigan Legislature amended the...

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