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VALUE, INC. v. DEPT. OF TREASURY

No. 331581.

907 N.W.2d 872 (2017)

320 Mich.App. 571

VALUE, INC., Plaintiff-Appellee/Cross-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellant/Cross-Appellee.

Court of Appeals of Michigan.

Decided August 1, 2017, at 9:00 a.m.

Attorney(s) appearing for the Case

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and Randi M. Merchant , Assistant Attorney General, for the Department of Treasury.

Yono & Associates, PLLC (by Fakhri W. Yono ), and Joel F. Yono for Value, Inc.

Before: Gleicher, P.J., and M. J. Kelly and Shapiro, JJ.

Defendant, the Department of Treasury, and plaintiff, Value, Inc., cross-appeal by right the circuit court orders (1) requiring the Department to return one half of the value of certain "other tobacco product" (OTP) seized from Value under the Tobacco Products Tax Act (TPTA), MCL 205.421 et seq., and (2) denying Value's request for the...

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