Butcher v. Department of Treasury

141 Mich. App. 116 (1984)

366 N.W.2d 15

BUTCHER

v.

DEPARTMENT OF TREASURY

Docket No. 74293.

Michigan Court of Appeals.

Decided October 18, 1984.

Robert E. Butcher, for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for defendant.

Before: HOOD, P.J., and V.J. BRENNAN and P.E. DEEGAN,[*] JJ.

The Department of Treasury appeals as of right from the trial court's October 7, 1983, order and judgment granting plaintiffs' motion for summary judgment.

1982 PA 269 amended § 520 of the Income Tax Act of 1967, MCL 206.520; MSA…