Legal Opinion
City of Wyandotte v. State Board of Tax Administration
Michigan Supreme Court
Decided December 8, 1936No. Docket No. 80, Calendar No. 39,102PublishedCited by 10 opinions
1Opinion of the CourtBushnell, J.
This is an appeal from a declaratory decree which determined that Act No. 167, Pub. Acts 1933, as amended by Act No. 77, Pub. A.cts 1935, the “general sales tax act,” is not applicable to the sale of gas and electricity by municipalities from municipally owned and operated utilities.
The title of the cause is sufficient to identify the parties. The city of Lansing and the village of Lowell own and operate electric plants within their respective boundaries; the city of Wyandotte owns and operates a gas and an electric plant.
While defendant board’s interpretation of the act is entitled to…
2Cases cited13 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- Boyer-Campbell Co. v. FryMichigan Supreme Court · 1935
- C. F. Smith Co. v. FitzgeraldMichigan Supreme Court · 1935
- In Re Dodge BrothersMichigan Supreme Court · 1928
- English v. CrenshawTennessee Supreme Court · 1908
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lockwood v. Commissioner of RevenueMichigan Supreme Court · 1959
- Mead v. Michigan Public Service CommissionMichigan Supreme Court · 1942
- Howard Pore, Inc. v. State Commissioner of RevenueMichigan Supreme Court · 1948
- National Bank v. Department of RevenueMichigan Supreme Court · 1952
- City of Bay City v. State Board of Tax AdministrationMichigan Supreme Court · 1940
5 more not listed; retrieve them via the Exa API.