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LEAR CORP. v. DEPARTMENT OF TREASURY

Docket No. 309445.

831 N.W.2d 255 (2013)

299 Mich. App. 533

LEAR CORPORATION v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided February 21, 2013, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by Alan M. Valade , Detroit and June Summers Haas , Lansing) for plaintiff.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Kevin T. Smith , Assistant Attorney General, for defendant.

Before: SAWYER, P.J., and MARKEY and M.J. KELLY, JJ.

PER CURIAM.

Defendant appeals by right a Court of Claims order granting plaintiff's motion for summary disposition under MCR 2.116(C)(10) and closing the case pursuant to MCR 2.602(A)(3) in this tax dispute involving the Single Business Tax Act (SBTA), MCL 208.1 et seq., repealed by 2006 PA 325 effective December 31, 2007. We reverse and remand.

Plaintiff is a Delaware manufacturing corporation with its principal...

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