Elias Bros. Restaurants, Inc. v. Treasury Department

549 N.W.2d 837 (1996)

452 Mich. 144

ELIAS BROTHERS RESTAURANTS, INC., Plaintiff-Appellee,

v.

TREASURY DEPARTMENT, Defendant-Appellant.

Docket No. 101226, Calendar No. 17.

Supreme Court of Michigan.

Argued March 7, 1996.

Decided July 2, 1996.

Richard L. Hamlyn, Warren, for appellee.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, Michael R. Bell and Ross H. Bishop, Assistant Attorneys General, Lansing, for appellant.

OPINION

WEAVER, Justice.

Petitioner-Appellee, Elias Brothers Restaurants, Inc., owns the Big Boy restaurant chain. Twenty-five percent of the Big Boy restaurants are…