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PRESTON v. DEP'T OF TREASURY

Docket No. 295055.

815 N.W.2d 781 (2011)

292 Mich. App. 728

PRESTON v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided May 26, 2011, at 9:15 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz & Cohn LLP, Lansing (by June Summers Haas and Daniel L. Stanley ) for Forrest L. Preston.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, and Bradley K. Morton , Assistant Attorney General, for the Department of Treasury.

Before: METER, P.J., and SAAD and WILDER, JJ.

WILDER, J.

Defendant appeals as of right a judgment of the Court of Claims granting plaintiff's motion for summary disposition. Plaintiff filed a complaint in the Court of Claims seeking a refund of payments made to defendant for tax deficiencies assessed for the years 2000 and 2001. The Court of Claims granted plaintiff's motion for summary disposition and ordered defendant to refund the payments. We affirm.

I. FACTS AND PROCEDURAL HISTORY

Plaintiff...

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