Lear Corp. v. Department of Treasury

Defendant appeals by right a Court of Claims order granting plaintiffs motion for summary disposition under MCR 2.116(0(10) and closing the case pursuant to MCR 2.602(A)(3) in this tax dispute involving the Single Business Tax Act (SBTA), MCL 208.1 et seq., repealed by 2006 PA 325 effective December 31, 2007. We reverse and remand.

Plaintiff is a Delaware manufacturing corporation with its principal office located in Southfield, Michigan. Plaintiff manufactures and sells systems for automotive *535seating, interiors, and electrical power management. As a result, plaintiff incurs research and…