Kuhn v. Department of Treasury

Plaintiffs appeal an order of the circuit judge granting defendants’ motion for summary judgment dismissing plaintiffs’ complaint which sought a declaratory judgment that the income tax act of 1967 1 was unconstitutional.

The income tax act contains different definitions of taxable income for individuals, corporations, financial institutions and estates and trusts. 2 In defining the taxable income of a person other than a corporation, financial institution, estate or trust, the act provides for the subtraction of a personal exemption of the sum of $1,200 times the number of personal or…