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TYSON FOODS, INC. v. DEPT. OF TREASURY

Docket No. 272929.

741 N.W.2d 579 (2007)

276 Mich. App. 678

TYSON FOODS, INC., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided September 20, 2007, at 9:00 a.m.

Released for Publication November 27, 2007.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. (by Samuel J. McKim III, Joanne B. Faycurry, and Jackie J. Cook), Detroit, for the plaintiff.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Mark A. Meyer, Assistant Attorney General, for the defendant.

Before: FORT HOOD, P.J., and WHITE and BORRELLO, JJ.

PER CURIAM.

In this action arising under the Single Business Tax Act (SBTA),1 MCL 208.1 et seq., and the revenue act, MCL 205.1 et seq., defendant Department of Treasury appeals as of right an order granting plaintiff Tyson Foods, Inc.'s, motion for summary disposition under MCR 2.116(C)(10) and ordering defendant to refund plaintiff for single business taxes, penalties, and interest that plaintiff paid under protest. We...

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