Tulsa Oil Corp. v. Department of Treasury

These consolidated cases involve appeals as of right from Michigan Tax Tribunal decisions upholding sales tax assessments for the taxable periods of June 1, 1978, through February 28, 1982, for petitioner Tulsa Oil Corporation and September 1, 1978, though January 31, 1982, for petitioner By-Rite Oil Company. The petitioners contend that the Tax Tribunal erred in granting summary judgment to the Department of Treasury under GCR 1963, 117.2(3), now MCR 2.116(0(10), because a genuine issue of material fact did exist. The main issue on appeal is the formula used by the department to compute…