Legal Opinion
Chicago, Duluth & Georgian Bay Transit Co. v. Nims
District Court, E.D. Michigan
Decided April 23, 1956No. Civ. A. No. 13202PublishedCited by 3 opinions
1Opinion of the Court
THORNTON, District Judge.
Chicago, Duluth & Georgian Bay Transit Company, an Indiana corporation, has brought this action against the State Commissioner of Revenue of the Michigan Department of Revenue to obtain relief against what it conceives to be threatened injury to it through the anticipated imposition of assessment of tax deficiencies.
The tax involved is the Michigan Sales Tax, which has been described by the •Supreme Court of Michigan as
“a tax imposed upon the seller for the privilege of making retail sales within the State of Michigan and is measured by the gross proceeds of such…
2Cases cited4 opinions
- Alabama Public Service Commission v. Southern Railway Co.Supreme Court of the United States · 1951
- Pennsylvania v. West VirginiaSupreme Court of the United States · 1923
- City Bank Farmers Trust Co. v. SchnaderSupreme Court of the United States · 1934
- Detroit & Cleveland Navigation Co. v. Department of RevenueMichigan Supreme Court · 1955
3Cited by3 opinions
- Kimmey v. H. A. Berkheimer, Inc.District Court, E.D. Pennsylvania · 1974
- Chicago, Duluth & Georgian Bay Transit Company v. Louis M. Nims, State Commissioner of Revenue of the Michigan Department of RevenueCourt of Appeals for the Sixth Circuit · 1958
- Helmsley v. City of DetroitDistrict Court, E.D. Michigan · 1962