Elenbaas v. Department of Treasury

Judgment was entered in favor of plaintiffs on their complaint that alleged that defendant improperly denied or reduced the claimed income tax refunds for 1990, 1991, 1992, and 1993. Defendant appeals by leave granted. We affirm in part, reverse in part, and remand.

After this Court’s ruling in Bauer v Dep’t of Treasury, 203 Mich App 97; 512 NW2d 42 (1993), plaintiffs filed amended income tax returns for 1990, 1991, 1992, and 1993, seeking refunds for income taxes paid on their gross receipts from oil and gas production. In Bauer, this Court determined that § 15 of the severance tax act, MCL…