Wyckoff v. City of Detroit

Petitioner, an attorney, was employed with Michigan Bell until 1989, when, in exchange for a lump-sum payment under Michigan Bell’s “Incentive Resignation Retirement Plan” (irrp), he voluntarily resigned from his position. This lump-sum payment was in addition to petitioner’s normal salary that year. On July 18, 1991, respondent found that the lump-sum payment was taxable income and accordingly assessed city taxes on the payment. Petitioner protested the assessment to respondent’s finance department, the Income Tax Board of Review, and the Bureau of Revenue. Ultimately, the Bureau of Revenue…