D'Agostini Land Company LLC v. Department of Treasury

STATE OF MICHIGAN COURT OF APPEALS D’AGOSTINI LAND COMPANY LLC, FOR PUBLICATION January 9, 2018 Plaintiff-Appellant, 9:20 a.m. v No. 336599 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 16-000174-TT Defendant-Appellee. Before: O’CONNELL, P.J., and HOEKSTRA and SWARTZLE, JJ. SWARTZLE, J. This Court is asked again to determine the character of a rather protean actor under Michigan tax law, the “unitary business group.” The group has no independent existence outside of tax law, unlike, for example, a partnership or corporation. It is a recent creation of tax law, and its definition has changed…