Legal Opinion
Consolidation Coal Co. v. Department of Treasury
Michigan Court of Appeals
Decided February 20, 1985No. Docket 75420PublishedCited by 3 opinions
1Per curiam
On August 27, 1981, Consolidation Coal Company filed a "petition for refund of sales tax” in the Court of Claims. Plaintiff challenged the constitutionality of § 4a(e) of the General Sales Tax Act, MCL 205.54a(e); MSA 7.525(e), as inter preted by Department of Treasury Rule 81 (1979 AC, R 205.131). Plaintiff moved for summary judgment, pursuant to GCR 1963, 117.2(2) and (3). The Department of Treasury answered and countered with its own motion for summary judgment, pursuant to paragraph (3). On November 23, 1983, plaintiff’s motion was denied and defendant’s was granted. Plaintiff appeals as…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Atlantic Cleaners & Dyers, Inc. v. United StatesSupreme Court of the United States · 1932
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
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3Cited by3 opinions
- Golden v. BaghdoianMichigan Court of Appeals · 1997
- Golden v. BaghdoianMichigan Court of Appeals · 1997
- Rosenbalm v. Department of TreasuryMichigan Court of Appeals · 1987