Queen Airmotive, Inc v. Department of Treasury

Defendant appeals by right the order of the trial court remanding this cause to the Tax Tribunal for a determination on the merits.

Plaintiff is a Michigan corporation operating an air taxi service. In August of 1975 defendant issued a tax determination showing plaintiff to be liable for $20,880 in use taxes in connection with the purchase of a 1972 Beechcraft airplane. In September of the same year plaintiff petitioned the State Board of Tax Appeals (SBTA) for a review of that determination and the matter was heard on June 3,1976. Over two and one-half years later, on January 11, 1979, the…