Legal Opinion
Kaiser Optical Systems, Inc v. Department of Treasury
Michigan Court of Appeals
Decided March 7, 2003No. Docket 226661PublishedCited by 3 opinions
1Per curiam
Respondent appeals as of right from a decision of the Michigan Tax Tribunal affirming a hearing referee’s decision overturning respondent’s tax assessment under the Single Business Tax Act (sbta), MCL 208.1 et seq., for the tax years 1989 through 1992. The referee determined that petitioner had a sufficient nexus with the state of California and, therefore, respondent improperly assessed petitioner under the sbta for sales made by petitioner to its parent corporation in California during the tax years in question. We affirm.
The parties submitted stipulated facts to the Tax Tribunal.…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Danse Corp. v. City of Madison HeightsMichigan Supreme Court · 2002
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995
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3Cited by3 opinions
- JW Hobbs Corp. v. REV. DIV., TREASURY DEP'TMichigan Court of Appeals · 2005
- Toll Northville Ltd. Partnership v. Northville TownshipMichigan Court of Appeals · 2012
- JW Hobbs Corp. v. REV. DIV., TREASURY DEP'TMichigan Court of Appeals · 2005