Legal Opinion
MacCabees Mutual Life Insurance v. Department of Treasury
Michigan Court of Appeals
Decided January 20, 1983No. Docket 62316, 62317PublishedCited by 26 opinions
1Per curiam
The Department of Treasury (department) appeals as of right from a January 11, 1982, order of the Court of Claims determining that certain computer software programs did not constitute tangible personal property subject to taxation under the Use Tax Act, MCL 205.91 et seq.; MSA 7.555(1) et seq., and ordering use tax refunds.
In June 1978, the department assessed use taxes against Maccabees Mutual Life Insurance Company (Maccabees) in connection with its use of certain computer software programs in its electronic data processing department between 1973 and 1975. The total tax assessment was…
2Cases cited10 opinions
- Rizzo v. KretschmerMichigan Supreme Court · 1973
- Durant v. StahlinMichigan Supreme Court · 1965
- Partrich v. MuscatMichigan Court of Appeals · 1978
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Jacobs v. Detroit Automobile Inter-Insurance ExchangeMichigan Court of Appeals · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- In Re Tax Protest of StrayerSupreme Court of Kansas · 1986
- Whitcraft v. WolfeMichigan Court of Appeals · 1985
- Glittenberg v. Doughboy Recreational Industries, IncMichigan Supreme Court · 1990
- Hagerl v. Auto Club Group InsuranceMichigan Court of Appeals · 1987
21 more not listed; retrieve them via the Exa API.