Random House, Inc. v. Department of Treasury

FER CURIAM.

Defendant appeals a Court of Claims order granting plaintiffs motion for summary disposition. On appeal, defendant argues that the trial court erred by holding that plaintiff was entitled to capital-*568acquisition deductions for the tax years at issue and that defendant had improperly denied plaintiffs request for a tax refund. We affirm.

Plaintiff is a business entity incorporated in the state of New York that is primarily engaged in the publication and sale of books in interstate commerce. From 1993 to 1996, plaintiff transacted business in Michigan. Plaintiff timely filed Michigan…