In Re Pantlind Hotel Co.

This is certiorari to the corporation tax appeal board, and involves' the validity of a privilege or excise tax exacted by the secretary of State from the Pantlind Hotel Company, a Delaware corporation, carrying on its business activities in this State. The Pantlind Building Company, a Michigan corporation, owns the Pantlind hotel building in the city of Grand Rapids. The Pantlind Hotel Company owns all the capital stock of the Pantlind Building Company and operates the Hotel Pantlind. The hotel company, a foreign corporation, conducts its entire business in Michigan, and all its officers and…