Legal Opinion

Aluminum Co. of A. v. Department of Treas. of Mich.

District Court, E.D. Michigan

Decided October 8, 1974No. Civ. 39649PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM AND ORDER

DeMASCIO, District Judge.

The plaintiff, Aluminum Company of America (Alcoa), sought to withdraw from doing business in Michigan as a foreign corporation. Accordingly, in May 1968, Alcoa filed with the Corporation Franchise Fee Division of the Department of Treasury, a “Notice of Withdrawal of Foreign Corporation from Michigan.” The defendants acknowledged receipt of this notice by letter dated September 23, 1968, and acknowledged therein that Alcoa was relieved from paying further privilege fees. In November 1971, field examiners of the Michigan Department of the Treasury…

2Cases cited25 opinions

  1. Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
  2. Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
  3. Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
  4. Idlewild Bon Voyage Liquor Corp. v. EpsteinSupreme Court of the United States · 1962
  5. Phillips v. United StatesSupreme Court of the United States · 1941

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3Cited by1 opinion

  1. Aluminum Company of America, and Cross-Appellant v. Department of the Treasury of the State of Michigan, and Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1975

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