Legal Opinion
Fluor Enterprises, Inc v. Department of Treasury
Michigan Court of Appeals
Decided April 14, 2005No. Docket 251005PublishedCited by 9 opinions
1Per curiam
Plaintiff, a California corporation that engages in engineering, construction, and technical services, performed architectural and engineering services at its out-of-state offices for projects located in Michigan during the tax years 1989 to 1994. The Court of Claims held that receipts from the services performed outside Michigan for projects constructed in Michigan were not “in this state” for the purpose of calculating the sales factor to be used in apportioning plaintiffs tax base under the Single Business Tax Act (SBTA), MCL 208.1 et seq Defendant appeals as of right the September 2,…
2Cases cited34 opinions
- Bailey v. United StatesSupreme Court of the United States · 1995
- United States v. TurketteSupreme Court of the United States · 1981
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
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3Cited by9 opinions
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Supreme Court · 2007
- Henderson v. Department of TreasuryMichigan Court of Appeals · 2014
- Ammex, Inc v. Department of TreasuryMichigan Court of Appeals · 2007
- Spectrum Health v. GrahlMichigan Court of Appeals · 2006
- Village of Holly v. Holly TownshipMichigan Court of Appeals · 2005
4 more not listed; retrieve them via the Exa API.