Legal Opinion
Corning, Inc v. Department of Treasury
Michigan Court of Appeals
Decided July 7, 1995No. Docket 158852PublishedCited by 6 opinions
1Opinion of the CourtBandstra, P.J.
Plaintiff Corning, Inc., filed suit against the Department of Treasury, claiming that it should be allowed tax-base apportionment relief under MCL 208.69; MSA 7.558(69) from the three-factor apportionment formula. The Court of Claims dismissed the claim upon a motion for summary disposition. We affirm.
Corning is a New York corporation engaged in the manufacture and sale of specialty glass and ceramics, telecommunications, laboratory sciences, and consumer houseware products. Operating in Michigan during 1988, Corning was liable for payment of the Michigan Single Business Tax (sbt). The sbt is…
2Cases cited5 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Trinova Corp. v. Michigan Department of TreasurySupreme Court of the United States · 1991
- Trinova Corp. v. Department of TreasuryMichigan Supreme Court · 1989
- Brown v. Drake-Willock International, LtdMichigan Court of Appeals · 1995
3Cited by6 opinions
- Bendix Safety Restraints Group, Allied Signal, Inc v. City of TroyMichigan Court of Appeals · 1996
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Court of Appeals · 2005
- Bendix Safety Restraints Group, Allied Signal, Inc v. City of TroyMichigan Court of Appeals · 1996
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Supreme Court · 2007
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Supreme Court · 2007
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