Legal Opinion
Michigan Allied Dairy Ass'n v. State Board of Tax Administration
Michigan Supreme Court
Decided September 8, 1942No. Docket No. 10, Calendar No. 41,735PublishedCited by 30 opinions
1Opinion of the CourtButzel, J.
Plaintiff asks for a declaratory judgment to obtain a judicial interpretation of the term “industrial processing” as used in the general sales tax act, Act No. 167, §1 (b), Pub. Acts 1933, as last amended by Act No. 313, Pub. Acts 1939 (Comp. Laws Supp. 1940, § 3663-1, Stat. Ann. 1940 Cum. Supp. §7.521), and in the use tax act, Act No. 94, § 4 (g), Pub. Acts 1937 (Comp. Laws Supp. 1940, § 3663-44, Stat. Ann. 1941 Cum. Supp. § 7.555 [4]), when applied to milk bottles and cans sold to creameries and dairies and by them used as milk containers and loaned to customers.
Section 1 of the general…
2Cases cited8 opinions
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- In Re Dodge BrothersMichigan Supreme Court · 1928
- City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Moore v. Farmers Mutual Manufacturing & Ginning Co.Arizona Supreme Court · 1938
- J. B. Simpson, Inc. v. O'HaraMichigan Supreme Court · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Joy Management Co. v. City of DetroitMichigan Court of Appeals · 1989
- City of Ames v. State Tax CommissionSupreme Court of Iowa · 1955
- Michigan Milk Producers Ass'n v. Department of TreasuryMichigan Court of Appeals · 2000
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- Bruce Motor Freight, Inc. v. LauterbachSupreme Court of Iowa · 1956
25 more not listed; retrieve them via the Exa API.