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Legal Opinion

Frost-Pack Distributing Co. v. City of Grand Rapids

Michigan Supreme Court

Decided May 2, 1977No. 55930, (Calendar No. 18)PublishedCited by 12 opinions

1Opinion of the CourtLevin, J.

The issue is whether a person who stores in a public warehouse agricultural products that are not in transit to out of state destinations is a "consignor” within the purpose of a personal property tax exemption.

The act exempts, in paragraph 12th of the section delineating the personal property tax exemptions, products and goods located in a public ware house when "in transit to destinations out of state” (emphasis supplied).

Farm products in a public warehouse are exempted, in paragraph 14th, whether or not actually in transit to destinations out of state: farm products "regularly placed in…

2Cases cited36 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  3. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  4. Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
  5. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890

31 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. City of Fraser v. Almeda UniversityMichigan Court of Appeals · 2016
  2. City of Ann Arbor v. University Cellar, Inc.Michigan Supreme Court · 1977
  3. Smolen v. Dahlmann Apartments, LtdMichigan Court of Appeals · 1983
  4. Van Laar v. RozemaMichigan Court of Appeals · 1980
  5. Royal Auto Parts v. StateMichigan Court of Appeals · 1982

7 more not listed; retrieve them via the Exa API.

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