ORTHOPAEDIC ASSOC. v. DEPT. OF TREAS.

No. 308319.

833 N.W.2d 395 (2013)

300 Mich. App. 447

ORTHOPAEDIC ASSOCIATES OF GRAND RAPIDS, PC v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided February 19, 2013.

Approved for publication April 11, 2013, at 9:10 a.m.


Attorney(s) appearing for the Case

The Novis Law Firm, PLLC, Okemos (by James H. Novis ), for petitioner.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Randi M. Merchant and Jack M. Panitch , Assistant Attorneys General, for respondent.

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


PER CURIAM.

Respondent appeals as of right a determination of the Michigan Tax Tribunal (MTT) that payments made by petitioner for continuing medical education (CME) expenses and for medical malpractice insurance (MMI) premiums did not constitute compensation under the Single Business Tax Act (SBTA), MCL 208.1 et seq.1 We reverse.

I. BASIC FACTS

Petitioner is a Michigan domestic professional services corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases