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ALLIANCE v. DEP'T OF TREASURY

Docket No. 280125.

776 N.W.2d 160 (2009)

ALLIANCE OBSTETRICS & GYNECOLOGY v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided August 4, 2009, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by Patrick R. Van Tiflin and Angela M. Brown), Lansing, for the plaintiff.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Bruce C. Johnson, Assistant Attorney General, for the defendant.

Before: OWENS, P.J., and SAWYER and MARKEY, JJ.

PER CURIAM.

In this statutory interpretation case, defendant appeals as of right an order granting plaintiff's motion for summary disposition pursuant to MCR 2.116(C)(10). We affirm.

At all times relevant to the issue in this case, plaintiff, Alliance Obstetrics & Gynecology, PLC, was a limited liability company (LLC) with its principal office located in Lansing. During the relevant tax year, plaintiff filed...

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