Legal Opinion

Columbia Associates, LP v. Department of Treasury

Michigan Court of Appeals

Decided July 30, 2002No. Docket 222513, 235810PublishedCited by 24 opinions

1Opinion of the CourtMurphy, J.

In these consolidated appeals, petitioner Columbia Associates, L.P. (Columbia), appeals as of right, in Docket No. 222513, from a judgment by the Tax Tribunal that affirmed a deficiency assessment of single business taxes in the amount of $311,153, plus $78,828 in interest, for a total of $389,981. We affirm. In Docket No. 235810, defendant Department of Treasury appeals as of right from a judgment by the Court of Claims that ordered defendant to refund to plaintiff Four Flags Cablevision (Four Flags) a deficiency assessment of single business taxes in tire amount of $11,054, plus $1,225 in…

2Cases cited21 opinions

  1. Mitcham v. City of DetroitMichigan Supreme Court · 1959
  2. Donajkowski v. Alpena Power Co.Michigan Supreme Court · 1999
  3. Frank W Lynch & Co v. Flex Technologies, IncMichigan Supreme Court · 2001
  4. Mudge v. MacOmb CountyMichigan Supreme Court · 1998
  5. Blank v. Department of CorrectionsMichigan Supreme Court · 2000

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3Cited by24 opinions

  1. Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
  2. Universal Underwriters Insurance Group v. Auto Club InsuranceMichigan Court of Appeals · 2003
  3. Henderson v. Department of TreasuryMichigan Court of Appeals · 2014
  4. President Inn Properties, LLC v. City of Grand RapidsMichigan Court of Appeals · 2011
  5. Signature Villas, LLC v. City of Ann ArborMichigan Court of Appeals · 2006

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