Trinova Corp. v. Department of Treasury

In this case we are called upon to determine the proper standard for the granting of tax base apportionment relief under § 69 1 of the Single Business Tax Act, MCL 208.1 et seq.; MSA 7.558(1) et seq., when a taxpayer claims that the apportionment provisions of the act fail to fairly represent the extent of the taxpayer’s business activity within this state. The Court of Appeals in Jones & Laughlin Steel Corp v Dep’t of Treasury, 145 Mich App 405; 377 NW2d 397 (1985), lv den 424 Mich 895 (1986), determined that § 69 apportionment relief is appropriate when any one element of the taxpayer’s…