Legal Opinion
Grunewald v. Department of Treasury Wortley
Michigan Court of Appeals
Decided March 16, 1981No. Docket 50446, 50447PublishedCited by 11 opinions
1Opinion of the CourtDanhof, C.J.
In this appeal, we address the question whether a Michigan resident is entitled to take into account his distributive share of losses sustained by an out-of-state limited partnership in computing his income subject to the Michigan income tax.
During 1969 and 1970, plaintiffs, Carson C. Grünewald and Alfred C. Wortley, Jr., Michigan residents, were limited partners in Liberty Park Development Company (Liberty Park). Liberty Park was a limited partnership formed under Pennsyl vania law for the purpose of acquiring and operating an apartment project in that state. It conducted no business in…
2Cases cited5 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Production Credit Ass'n v. Department of TreasuryMichigan Supreme Court · 1978
- Roosevelt Oil Co. v. Secretary of StateMichigan Supreme Court · 1954
- Collins v. SkeltonSupreme Court of Arkansas · 1974
- Friedell v. Commissioner of TaxationSupreme Court of Minnesota · 1978
3Cited by11 opinions
- Preston v. Department of TreasuryMichigan Court of Appeals · 1991
- Chocola v. Department of TreasuryMichigan Supreme Court · 1985
- Lawrence v. Department of TreasuryMichigan Court of Appeals · 1985
- Mutual Life Insurance Co. of New York v. Insurance BureauMichigan Court of Appeals · 1982
- Preston v. Department of TreasuryMichigan Court of Appeals · 2011
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