Mid America Management Corp. v. Department of Treasury

Respondent Department of Treasury appeals as of right from a May 16, 1985, decision and order of the Michigan Tax Tribunal canceling a single business tax assessment of $21,991.08, plus interest, for the taxable years ending October 31, 1977, 1978 and 1979. The basis of the alleged deficiency was the taxpayer’s failure to include in its tax base the compensation which the taxpayer paid to various "on site” employees. We affirm.

FACTS

Following receipt of the deficiency assessment, Mid America, on June 21, 1982, filed a petition for review by the Michigan Tax Tribunal. A hearing was held before…