Grand Trunk Western Railroad v. Department of Treasury

Defendant appeals as of right from a Court of Claims order granting plaintiff Grand Trunk Western Railroad (gtw) summary disposition and from a Tax Tribunal order granting summary disposition to plaintiff Chesapeake & Ohio Railroad (c&o). The cases have been consolidated on appeal. We affirm.

Both the c&o and the gtw were originally liable for certain public utility taxes pursuant to the public utility tax act (puta), MCL 207.1 et seq.; MSA 7.251 et seq. The c&o and the gtw were entitled to, and received, a credit against these taxes pursuant to puta § 13(2), MCL 207.13; MSA 7.263, which…