Michigan Sportservice, Inc. v. Commissioner of Department of Revenue

These cases were consolidated for trial in the circuit court and the appeals have been submitted together on the record made. Plaintiffs seek to recover payments of assessments levied against them under the provisions of the Michigan sales tax act. The payments were made under protest and the suits to recover are based on section 22 of the act (Comp. Laws Supp. 1940, §3663-22 [Stat. Ann. § 7.543]), which grants specific authority therefor. Me tzen v. Department of Revenue, 310 Mich. 622.

During the years 1941, 1942, 1943 and 1944, the plaintiff, Michigan Sportservice, Inc., had concessions at…