Ford Motor Co. v. Department of Treasury

ZAHRA, EJ.

This is a tax case arising under Michigan’s repealed Single Business Tax Act (SBTA), MCL 208.1 et seq.1 Defendant the Department of Treasury, conducted an audit of plaintiff Ford Motor Company, to determine the tax due under the SBTA for the years 1997 through 1999. Defendant assessed plaintiff a tax liability of $21,726,713 above the single business taxes already paid by plaintiff. Defendant determined that voluntary contributions made to an irrevocable trust created under a voluntary employees’ beneficiary association (VEBA), 26 USC 501(c)(9), amounted to employee compensation…