Stolper v. Department of Treasury

D. E. Holbrook, Jr., P.J.

This case involves an appeal as of right from a decision of the Michigan Tax Tribunal, Small Claims Division, affirming a Michigan Department of Treasury individual income tax assessment of $908.27, plus accrued interest, for tax year 1983. The sole issue is whether a Michigan resident is required to include the income of his or her nonresident spouse in computing total "household income” for property tax credit purposes. The amount of the property tax credit in controversy is $678.38.

The facts are not in dispute. During tax year 1983, petitioner Jane Stolper was a…