Molter v. Department of Treasury

443 Mich. 537 (1993)

505 N.W.2d 244

MOLTER

v.

DEPARTMENT OF TREASURY

Docket No. 93747, (Calendar No. 6).

Supreme Court of Michigan.

Argued March 2, 1993.

Decided September 2, 1993.

Ronald A. Molter for the plaintiff.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins and Ross H. Bishop, Assistant Attorneys General, for the defendants.

GRIFFIN, J.

We must decide whether distributions from a deferred compensation plan, paid to a nonresident, are subject to the state's income tax if the original contributions to the plan represented earnings from employment in…