MCI Telecommunications Corp. v. Department of Treasury

I respectfully dissent from the majority’s opinion. I agree with the majority that Const 1963, art 6, § 28 governs the standard for review of this case but feel that the Tax Tribunal’s decision is not supported by competent, material and substantial evidence.

As indicated by the majority, MCI Telecommunications is in the business of providing long distance telephone communications to private customers. It operates pursuant to tariffs filed with the Federal Communications Commission. Under these tariffs, MCI has full control and responsibility for the message from sender to receiver. MCI…