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SHOTWELL v. DEP'T OF TREASURY

Docket No. 314860.

853 N.W.2d 414 (2014)

SHOTWELL v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided May 27, 2014, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Lansing (by June Summers Haas and Brian T. Quinn ) for Deena Shotwell.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Brian G. Green , Assistant Attorney General, for the Department of Treasury.

Before: STEPHENS, P.J., and HOEKSTRA and METER, JJ.

PER CURIAM.

In this litigation involving petitioner's personal liability for unpaid corporate tax obligations, respondent appeals as of right the order of the Michigan Tax Tribunal granting petitioner's motion for summary disposition under MCR 2.116(C)(10). Because petitioner cannot be held personally liable for the corporation's taxes pursuant to § 27a(5) of Michigan's revenue collection act, MCL 205.27a(5), and the tax tribunal properly granted her motion for...

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