Legal Opinion
Thiokol Corp. v. Roberts
District Court, W.D. Michigan
Decided July 22, 1994No. 4:90-cv-00012PublishedCited by 4 opinions
1Opinion of the Court
OPINION RE CROSS MOTIONS FOR SUMMARY JUDGMENT
HILLMAN, Senior District Judge.
Plaintiffs, Thiokol Corporation, Morton International, Inc., and Bee Chemical Company are corporations engaged in business in Michigan. Each plaintiff is subject to the Michigan Single Business Tax (SBT), M.C.L. §§ 208.1-.145. Plaintiffs allege that the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001-1461, preempts Michigan’s SBT. Defendants are Douglas B. Roberts (Treasurer of the State of Michigan) and Thomas M. Hoatlin (Commissioner of Revenue of the State of Michigan).
BACKGROUND
1. The…
2Cases cited26 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Pilot Life Insurance v. DedeauxSupreme Court of the United States · 1987
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3Cited by4 opinions
- Martin Oil Co. v. Philadelphia Life InsuranceWest Virginia Supreme Court · 1997
- Thiokol Corp., Morton International, Inc. v. RobertsCourt of Appeals for the Sixth Circuit · 1996
- Hollingsworth Paving, Inc. v. Jefferson-Pilot Life InsuranceDistrict Court, W.D. Tennessee · 1996
- Thiokol Corporation, Morton International, Inc. (As Successors Through Corporate Reorganization to Morton, Thiokol, Inc.) and Bee Chemical Company v. Douglas B. Roberts, in His Official Capacity as Treasurer of the State of Michigan, and Thomas M. Hoatlin, in His Official Capacity as Commissioner of Revenue of the State of Michigan, Akzo America, Inc., a Delaware Corporation, Akzo Chemicals, Inc., a Delaware Corporation, Akzo Coatings, Inc., a Delaware Corporation, Akzo Salt, Inc., a Delaware Corporation, Beecham, Inc. (Tn), a Tennessee Corporation, Beloit Corp., a Delaware Corporation, Boc Group, Inc., a Delaware Corporation, Boc Healthcare Inc., a Delaware Corporation, Butler Manufacturing Co., a Delaware Corporation, Coca Cola Company, a Delaware Corporation, Georgia-Pacific Corp., a Georgia Corporation, Hanischfeger Corp., a Delaware Corporation, Jefferson Smurfit Corp., a Delaware Corporation, Kroger Co., an Ohio Corporation, M-I Drilling Fluids Co., a Texas Partnership, May Department Stores Co., a New York Corporation, Miles, Inc., an Indiana Corporation, Quaker Chemical Corp., a Pennsylvania Corporation, Sears Roebuck and Co., a New York Corporation, Timken Company, an Ohio Corporation, Upjohn Corporation, a Delaware Corporation, and W.R. Grace & Co., a Connecticut Corporation, Plaintiffs-Appellees/cross-Appellants v. Revenue Division, Department of Treasury, State of Michigan Douglas B. Roberts, in His Official Capacity as Treasurer of the State of Michigan and Thomas M. Hoatlin, in His Official Capacity as Commissioner of Revenue of the State of MichiganCourt of Appeals for the Sixth Circuit · 1996