Jackson Community College v. Department of Treasury

In this case involving the Michigan Income Tax Act of 1967, MCL 206.1 et seq.; MSA 7.557(101) et seq., respondent appeals by leave from the circuit court’s ruling, in an appeal from a decision by the revenue commissioner, that (1) the circuit court had jurisdiction to hear the appeal and (2) petitioner’s tuition increase for the 1995-96 academic year was low enough that its students, under MCL 206.274; MSA 7.557(1274), could claim a tax credit on their 1995 tax returns for a percentage of the tuition and fees they paid to petitioner. Because we conclude that the circuit court lacked…