Legal Opinion
Cms Energy Corp v. Department of Treasury
Michigan Court of Appeals
Decided February 17, 2026No. 374696Published
1Opinion of the Court
If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports. STATE OF MICHIGAN COURT OF APPEALS CMS ENERGY CORP., UNPUBLISHED February 17, 2026 Petitioner-Appellant, 9:52 AM v No. 374696 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 19-003783 Respondent-Appellee. Before: GADOLA, C.J., and BOONSTRA and PATEL, JJ. PER CURIAM. Petitioner appeals as of right an order granting summary disposition to respondent under MCR 2.116(C)(10) (no genuine issue of material fact) and denying petitioner’s refund request for tax years…
2Cases cited12 opinions
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Briggs Tax Service, LLC v. Detroit Public SchoolsMichigan Supreme Court · 2010
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