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TMW v. DEP'T OF TREASURY

Docket No. 284446.

775 N.W.2d 342 (2009)

285 Mich. App. 167

TMW Enterprises Inc. v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided July 28, 2009, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by June Summers Haas and Angela Emlet-Dardas), Lansing, for the plaintiff.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Michael R. Bell, Assistant Attorney General, for the defendant.

Before: FORT HOOD, P.J., and MARK J. CAVANAGH and KIRSTEN FRANK KELLY, JJ.

PER CURIAM.

In this tax dispute, we must decide whether a subchapter S corporation1 is a "corporation" within the meaning of, MCL 208.3(3), § 3(3) of the Single Business Tax Act (SBTA), MCL 208.1 et seq. The Court of Claims ruled that § 3(3) is ambiguous and concluded that an S corporation is not a corporation within the meaning of § 3(3). We disagree, reverse in part, and remand for further proceedings. We hold that...

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