Allegheny Ludlum Corp. v. Department of Treasury

Plaintiff filed a complaint seeking a *605refund of single business taxes, MCL 208.1 et seq.; MSA 7.558(1) et seq., that were paid for the years 1988 and 1989, alleging that application of the statutory apportionment formula resulted in the attribution of business activity in Michigan that was disproportionate to plaintiffs actual activity in the state. The trial court granted summary disposition in favor of defendant pursuant to MCR 2.116(C)(8). Plaintiff now appeals as of right. We affirm.

Summary disposition was properly granted in favor of defendant. Plaintiffs conclusory statements,…