D'AGOSTINI LAND CO LLC v. DEPT OF TREASURY

No. 336599.

912 N.W.2d 593 (2018)

322 Mich.App. 545

D'AGOSTINI LAND COMPANY LLC, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided January 9, 2018, at 9:20 a.m.


Attorney(s) appearing for the Case

Plunkett Cooney (by Karen E. Beach ) for D'Agostini Land Company, LLC.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Laura Moody , Chief Legal Counsel, and Scott L. Damich and David W. Thompson , Assistant Attorneys General, for the Department of Treasury.

Before: O'Connell, P.J., and Hoekstra and Swartzle, JJ.


This Court is asked again to determine the character of a rather protean actor under Michigan tax law, the "unitary business group." The group has no independent existence outside of tax law, unlike, for example, a partnership or corporation. It is a recent creation of tax law, and its definition has changed markedly since inception...

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