Legal Opinion
Armco Steel Corp. v. Department of Treasury
Michigan Supreme Court
Decided December 3, 1984No. Docket Nos. 68441, 68983-68986. (Calendar Nos. 9, 10)PublishedCited by 36 opinions
1Opinion of the CourtRyan, J.
In these consolidated cases, the Court is asked to interpret and adjudge the constitutionality of 1978 PA 392.1 Plaintiffs are domestic and foreign corporations seeking refunds of corporate franchise fee deficiencies paid by them for various tax years preceding 1975, under former 1921 PA 85, commonly referred to as the franchise fee act.2
Act 392 is a legislative attempt to validate retroactively the Treasury Department’s consistent refusal to grant the requested refunds. The Court of Appeals panels in each of these consolidated cases held that Act 392 has denied plaintiffs equal protection of…
2Cases cited18 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Fox v. Employment Security CommissionMichigan Supreme Court · 1967
- State Ex Rel. v. Board of County Com'rsSupreme Court of Oklahoma · 1940
- Snow's Mobile Homes, Inc. v. MorganWashington Supreme Court · 1972
13 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Tig Premier Insur Co v. Dept of TreasuryMichigan Supreme Court · 2001
- National Waterworks, Inc v. International Fidelity & Surety, LtdMichigan Court of Appeals · 2007
- Edward Rose Building Co. v. Independence TownshipMichigan Supreme Court · 1990
- Ludka v. Department of TreasuryMichigan Court of Appeals · 1986
- Syntex Laboratories v. Department of TreasuryMichigan Court of Appeals · 1999
31 more not listed; retrieve them via the Exa API.