Legal Opinion
William Mueller & Sons, Inc v. Department of Treasury
Michigan Court of Appeals
Decided June 3, 1991No. Docket 120500PublishedCited by 10 opinions
1Opinion of the CourtJansen, J.
Respondent assessed charges on an unpaid use tax of $9,342.62 and interest for the period of April 1, 1981, through December 31, 1984, on petitioner’s purchase of fertilizer equipment. Petitioner claimed that the purchases at issue are exempt under MCL 205.94(f); MSA 7.555(4)(f) as property involved in agricultural processing. On July 14, 1988, a hearing officer entered a proposed order determining that the equipment at issue was not exempt from the use tax. On August 16, 1989, the Tax Tribunal adopted the hearing officer’s findings of fact but vacated his conclusions of law, holding that…
2Cases cited5 opinions
- Joy Management Co. v. City of DetroitMichigan Court of Appeals · 1989
- National Exposition Co. v. City of DetroitMichigan Court of Appeals · 1988
- Romeo Homes, Inc. v. Commissioner of RevenueMichigan Supreme Court · 1960
- Michigan Sportservice, Inc. v. Commissioner of Department of RevenueMichigan Supreme Court · 1948
- Miedema Metal Building Systems, Inc v. Department of TreasuryMichigan Court of Appeals · 1983
3Cited by10 opinions
- Jones & Laughlin Steel Corp. v. City of WarrenMichigan Court of Appeals · 1992
- Michigan Milk Producers Ass'n v. Department of TreasuryMichigan Court of Appeals · 2000
- Columbia Associates, LP v. Department of TreasuryMichigan Court of Appeals · 2002
- Great Lakes Sales, Inc v. State Tax CommissionMichigan Court of Appeals · 1992
- Sietsema Farms Feeds, LLC v. Department of TreasuryMichigan Court of Appeals · 2012
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