Kress v. Department of Revenue

Plaintiff petitioned the State hoard of tax appeals for a redetermination of an assessment which had been made against plaintiff by the State department of revenue for use tax and penalty for the period, August, 1940, to April 30, 1946. The assessment was for water softener units claimed by plaintiff to be used in industrial processing. Prom a determination by the State board of tax appeals that there was no tax due, defendant department appealed to the circuit court of Ingham county, which court determined that the assessment was valid and rendered judgment for the amount thereof, including…