Legal Opinion
Gardner-White Co. v. State Board of Tax Administration
Michigan Supreme Court
Decided January 7, 1941No. Docket No. 63, Calendar No. 41,305PublishedCited by 37 opinions
1Opinion of the CourtSharpe, C. J.
Plaintiffs filed their petition for declaration of rights under Act No. 36, Pub. Acts 1929 (3 Comp. Laws 1929, § 13903 [Stat. Ann. § 27.501]), requesting construction of Act No. 167, Pub. Acts 1933, as amended by Act No. 313, Pub. Acts 1939 (Comp. Laws Supp. 1940, § 3663-1 et seq., Stat. Ann. 1940 Cum. Supp. §7.521 et seq.), known as the general sales tax act.
The facts are not in dispute. Appellants are Michigan corporations engaged in the business of selling at retail tangible personal property for consumption or use within the State and, as such, are licensees and taxpayers under the above…
2Cases cited7 opinions
- City of Grand Rapids v. CrockerMichigan Supreme Court · 1922
- Boyer-Campbell Co. v. FryMichigan Supreme Court · 1935
- C. F. Smith Co. v. FitzgeraldMichigan Supreme Court · 1935
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Montgomery Ward & Co. v. FryMichigan Supreme Court · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Franges v. General Motors Corp.Michigan Supreme Court · 1979
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Van Antwerp v. StateMichigan Supreme Court · 1952
- Williams v. Secretary of StateMichigan Supreme Court · 1953
- Mull v. Equitable Life Assurance SocietyMichigan Supreme Court · 1994
32 more not listed; retrieve them via the Exa API.