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ADAMO DEMOLITION v. DEP'T OF TREASURY

Docket No. 312667.

844 N.W.2d 143 (2013)

303 Mich. App. 356

ADAMO DEMOLITION COMPANY v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided December 10, 2013, at 9:00 a.m.

Attorney(s) appearing for the Case

Maurice S. Reisman, PC, Farmington Hills (by Maurice S. Reisman ), for petitioner.

Bill Schuette , Attorney General, Aaron Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and Kevin T. Smith , Assistant Attorney General, for respondent.

Before: WHITBECK, P.J., and WILDER and RONAYNE KRAUSE, JJ.

PER CURIAM.

Respondent, Department of Treasury (the Department), appeals as of right the Tax Tribunal's (the Tribunal) decision that the Department incorrectly attributed compensation that Mancorp Inc. and E-Connect, Inc. (the service providers) paid to the employees of petitioner, Adamo Demolition Company (Adamo Demolition) during tax years 2005, 2006, and 2007. The Department determined that the service providers were professional employer organizations under MCL...

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