Legal Opinion
Auto-Owners Insurance v. Department of Treasury
Michigan Court of Appeals
Decided March 10, 1998No. Docket 197337PublishedCited by 6 opinions
1Per curiam
Plaintiff appeals as of right from an order granting defendant summary disposition pursuant to MCR 2.116(I)(2). The Court of Claims upheld defendant’s single business tax assessments against plaintiff for deficiencies during the tax years 1990-91. We affirm.
Plaintiff is a Michigan property and casualty insurance company that is required to participate in the Michigan Automobile Insurance Placement Facility because it is authorized to write automobile insurance in Michigan. MCL 500.3301; MSA 24.13301. The facility, a program statutorily mandated to guarantee automobile insurance coverage to…
2Cases cited8 opinions
- Heinz v. Chicago Road Investment Co.Michigan Court of Appeals · 1996
- Elias Bros. Restaurants, Inc. v. Treasury DepartmentMichigan Supreme Court · 1996
- Great Lakes Sales, Inc v. State Tax CommissionMichigan Court of Appeals · 1992
- Auto-Owners Insurance v. Michigan Mutual InsuranceMichigan Court of Appeals · 1997
- DeKoning v. Department of TreasuryMichigan Court of Appeals · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Columbia Associates, LP v. Department of TreasuryMichigan Court of Appeals · 2002
- Herald Wholesale, Inc v. Department of TreasuryMichigan Court of Appeals · 2004
- Alliance Obstetrics & Gynecology, Plc v. Department of TreasuryMichigan Court of Appeals · 2009
- Wyckoff v. City of DetroitMichigan Court of Appeals · 1999
- Comerica Inc v. Department of TreasuryMichigan Court of Appeals · 2020
1 more not listed; retrieve them via the Exa API.