Armco Steel Corp. v. Department of Revenue

Plaintiff sued to recover business activities taxes paid under protest. This is its appeal from summary judgment of no cause for action.

It is plaintiff’s position that the trial court erred in entering judgment for defendants because:

“1. The only activities of plaintiff in Michigan are integral and inseparable incidents of interstate commerce and consequently plaintiff’s receipts are solely derived from or attributable to either intrastate activities wholly without Michigan or to interstate commerce.

“2. The tax under consideration is in operation and effect the equivalent of a tax on gross…