Galperin v. Department of Revenue

Boyles, O. J.

This is an appeal from a decree entered in the circuit court for the county of Wayne, in chancery, permanently enjoining the State department of revenue and its commissioner from taking any proceedings against the plaintiffs to enforce or collect any sales-tax penalties, or interest, for the period between January 1,1942, and March 31,1948. Said decree also provided that certain compromise agreements entered into by the department of revenue and plaintiffs were binding on both parties.

On April 27, 1948, a written agreement was entered into by the department of revenue and the…