St. Clair-Macomb Consumers Cooperative, Inc. v. Department of Treasury

Defendant appeals. Plaintiff recovered judgment against defendant in the Court of Claims. The judgment represented the full amount of a deficiency in franchise fees for the years 1967-1972 paid by plaintiff following a field audit and a redetermination, which confirmed the field audit. The deficiency arose from a finding that plaintiff was a profit rather than a non-profit corporation, but the parties have stipulated that the profit or non-profit status of plaintiff is irrelevant to a determination of this cause. The parties agree that the sole issue is whether plaintiff is entitled to a…