Legal Opinion

International Telephone & Telegraph Corp. v. Michigan

Michigan Court of Appeals

Decided September 27, 1973No. Docket 15817PublishedCited by 2 opinions

1Opinion of the CourtAdams, J.

This is an appeal from a decision by the Court of Claims. The opinion of Circuit Judge Leo W. Corkin, sitting in the Court of Claims, reads as follows:

"Plaintiff in this action seeks a judgment determining that the application of the statutory formula for computing franchise fees does not fairly represent the extent of its business activities within the State of Michigan and that adjustments should be made under the statutory provision of MCLA 450.305e; MSA 21.208(5), and also for a judgment against defendant in the amount of $39,858.25, plus interest, for claimed excess franchise fees paid…

2Cases cited19 opinions

  1. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  2. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  3. Freeman v. HewitSupreme Court of the United States · 1947
  4. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  5. Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931

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3Cited by2 opinions

  1. Jones & Laughlin Steel Corp. v. Department of TreasuryMichigan Court of Appeals · 1985
  2. United Artists Corp. v. Department of TreasuryMichigan Court of Appeals · 1975

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