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EMAGINE ENTERTAINMENT v. DEPT. OF TREASURY

Nos. 350376, 350881.

965 N.W.2d 720 (2020)

334 Mich. App. 658

EMAGINE ENTERTAINMENT, INC., CH Royal Oak, LLC, Northstar Theater Partners, LLC, Cinema Hollywood, LLC, CH Canton, LLC, and CH Novi, LLC, Petitioners-Appellees, v. DEPARTMENT OF TREASURY, Respondent-Appellant. Emagine Entertainment, Inc., CH Royal Oak, LLC, Northstar Theater Partners, LLC, Cinema Hollywood, LLC, CH Canton, LLC, and CH Novi, LLC, Petitioners-Appellants, v. Department of Treasury, Respondent-Appellee.

Court of Appeals of Michigan.

Decided November 19, 2020, 9:15 a.m.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, PLC (by Gregory A. Nowak , Detroit, and Katherine R. Hopkins ) for petitioners.

Dana Nessel , Attorney General, Fadwa A. Hammoud , Solicitor General, and Justin R. Call , David W. Thompson , and Genevieve T. Fischre , Assistant Attorneys General, for respondent.

Before: Redford, P.J., and Riordan and Tukel, JJ.

In these consolidated appeals,1 respondent, the Department of Treasury, appeals by right in Docket No. 350376 the order of the Michigan Tax Tribunal (the MTT) granting summary disposition to petitioners (collectively referred to as Emagine)2 under MCR 2.116(C)(10) (no genuine issue of...

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