Legal Opinion

Winget v. Department of Treasury

Michigan Court of Appeals

Decided December 5, 2013No. Docket No. 302190Published

1Opinion of the Court

*544ON REMAND

Before: TALBOT, EJ., and WILDER and RlORDAN, JJ. WILDER, J.

Previously, in Winget v Dep’t of Treasury, unpublished opinion per curiam of the Court of Appeals, issued October 16, 2012 (Docket No. 302190), we affirmed the order of the Michigan Tax Tribunal (MTT) affirming respondent’s assessments for tax years 2001 and 2002. Our Supreme Court vacated our judgment and remanded for us to reconsider the issue in light of its decision in Malpass v Dep’t of Treasury, 494 Mich 237; 833 NW2d 272 (2013). Winget v Dep’t of Treasury, 495 Mich 863 (2013). For the reasons set forth in this opinion,…

2Cases cited7 opinions

Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
Briggs Tax Service, LLC v. Detroit Public SchoolsMichigan Supreme Court · 2010
Tad Malpass v. Department of TreasuryMichigan Supreme Court · 2013
Grunewald v. Department of Treasury WortleyMichigan Court of Appeals · 1981

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