Legal Opinion
Thyssen Steel Corp. v. State Tax Commission
Michigan Court of Appeals
Decided February 22, 1972No. Docket 9766PublishedCited by 1 opinion
1Opinion of the CourtVan Valkenburg, J.
This is an appeal from an order of the Michigan State Tax Commission affirming an assessment on a certain quantity of steel under the control of the plaintiff, an acknowledged importer of foreign steel, on December 31, 1968, tax-assessment day for the year 1969.
Plaintiff, according to its practice heretobefore, stored the imported metal in various warehouses until it could be sold. One customer Noll Equipment Company placed an order in summer of 1967 for 12,386,390 pounds. Deliveries were made to the Intervale Steel Division of Barry Steel Corporation. After about 600,000 pounds of the…
2Cases cited6 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Low v. AustinSupreme Court of the United States · 1872
- Youngstown Sheet & Tube Co. v. BowersSupreme Court of the United States · 1959
- City of Detroit v. Lake Superior Paper Co.Michigan Supreme Court · 1918
- City of Detroit v. Kenwal Products Corp.Michigan Court of Appeals · 1969
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3Cited by1 opinion
- Wilson v. County of WakeCourt of Appeals of North Carolina · 1973