Daguanno v. Department of Treasury

Respondent appeals as of - right from a judgment of the Michigan Tax Tribunal canceling a use tax assessment against petitioner of $474 plus penalties and interest. We reverse and reinstate the tax, penalties, and interest.

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In June 1987, petitioner approached his law associate, Thomas Nemes, regarding the purchase of a car under the Ford Motor Company employee discount "A Plan.” Under the plan, Nemes was entitled to purchase a Ford vehicle at a reduced price because his father was a retired Ford salaried employee. After petitioner located a 1987 Mercury Sable, Nemes agreed to make…