Town & Country Dodge, Inc. v. Department of Treasury

This consolidated appeal involves separate taxpayers, each of whom appeal by right from an order of the Tax Tribunal granting sum*782mary judgment in favor of respondent Michigan Department of Treasury. In docket no. 58068, Town and Country Dodge was found liable for a single business tax deficiency of $3,956.10 for the 1976 and 1977 tax years. In docket no. 58069, Star Lincoln-Mercury was found liable for a single business tax deficiency of $14,849.11 for the 1976-1979 inclusive tax years. Except for the amount of liability and the tax years involved, the facts and issues of each appeal are…