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WELLS FARGO RAIL v. DEPARTMENT OF TREASURY

No. 359399.

1 N.W.3d 373 (2022)

344 Mich. App. 351

WELLS FARGO RAIL CORP, Plaintiff-Appellant, v. State of Michigan, DEPARTMENT OF TREASURY, and State Tax Commission, Defendants-Appellees.

Court of Appeals of Michigan.

Decided December 1, 2022, 9:10 a.m.

Attorney(s) appearing for the Case

Dykema Gossett PLLC, Detroit (by John F. Rhoades and Carl Rashid, Jr. ) for Wells Fargo Rail Corporation.

Dana Nessel , Attorney General, Fadwa A. Hammoud , Solicitor General, and Wesley M. Margeson , Assistant Attorney General, for the state of Michigan, the Department of Treasury, and the State Tax Commission.

Before: Hood, P.J., and Jansen and K. F. Kelly, JJ.

Plaintiff, Wells Fargo Rail Corporation (WFRC), appeals as of right the Court of Claims' decision granting summary disposition in favor of defendants, the state of Michigan (the State), the Department of Treasury (Treasury), and the State Tax Commission (the Commission). The Court of Claims held that it lacked subject-matter jurisdiction...

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