Legal Opinion
American States Insurance v. Department of Treasury
Michigan Court of Appeals
Decided March 18, 1997No. Docket Nos. 181244, 181252, 182534-182540 and 182542PublishedCited by 20 opinions
1Opinion of the CourtBandstra, J.
In these ten consolidated actions, thirty-five foreign insurance companies challenge the constitutionality of § 27a(6) of the revenue act, MCL 205.27a(6); MSA 7.657(27a)(6). The Court of Claims determined that § 27a(6) is constitutional, and we affirm.
This case was decided on the basis of a stipulation of facts filed by the parties. At issue are retaliatory tax payments made by the plaintiffs for one or more of tax years 1990, 1991, and 1992. See MCL 500.476a; MSA 24.1476(1). In computing plaintiffs’ Michigan tax burden for those tax years, assessments for the Michigan Assigned Claims…
2Cases cited21 opinions
- Roe v. WadeSupreme Court of the United States · 1973
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- McGowan v. MarylandSupreme Court of the United States · 1961
- Shapiro v. ThompsonSupreme Court of the United States · 1969
16 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- English v. Blue Cross Blue Shield of Mich.Michigan Court of Appeals · 2004
- Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of RevenueSupreme Court of Iowa · 2015
- Rusha v. Department of CorrectionsMichigan Court of Appeals · 2014
- Wysocki v. KiviMichigan Court of Appeals · 2002
- Roger Turunen v. Department of Natural ResourcesMichigan Court of Appeals · 2015
15 more not listed; retrieve them via the Exa API.