Baker v. State Tax Commission

This is an appeal from the Court of Appeals which reversed the decision of the Michigan State Tax Commission approving the assessment of tax under MCLA 211.181; MSA 7.7(5) by the City of Ann Arbor.

We reverse the decision of the Court of Appeals and affirm the assessment by the State . Tax Commission.

The pertinent facts giving rise to the controversy are stipulated:

"1. The physicians assessed determine the fees they will charge and bill their patients directly. St. Joseph Mercy Hospital (the Hospital) does not regulate the amount charged by the physicians assessed or by any other physician who…