Legal Opinion

Consolidated Paper Co. v. Department of Revenue

Michigan Supreme Court

Decided September 7, 1943No. Docket No. 25, Calendar No. 42,180PublishedCited by 8 opinions

1Opinion of the CourtBushnell, J.

Plaintiffs, Consolidated Paper Company and River Raisin Paper Company, both manufacturers of paper cartons and other paper products, filed separate actions against defendant department of revenue of the State of Michigan to recover taxes -paid by them under protest on their sales of paper cartons, commonly referred to as “beer cases,” to certain brewing companies located within the State of Michigan. By stipulation, the two cases were consolidated for trial and come to this court upon the same record. The State has appealed from judgments entered in favor of each plaintiff.

The single issue…

2Cases cited7 opinions

  1. In Re Dodge BrothersMichigan Supreme Court · 1928
  2. Michigan Allied Dairy Ass'n v. State Board of Tax AdministrationMichigan Supreme Court · 1942
  3. J. B. Simpson, Inc. v. O'HaraMichigan Supreme Court · 1936
  4. McCarroll, Comm. of Rev. v. Scott Paper Box Co.Supreme Court of Arkansas · 1938
  5. Department of Treasury v. Fairmount Glass Works, Inc.Indiana Court of Appeals · 1943

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3Cited by8 opinions

  1. Baltimore Foundry & MacHinery Corp. v. ComptrollerCourt of Appeals of Maryland · 2001
  2. State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
  3. Fidlin v. CollisonMichigan Court of Appeals · 1967
  4. Smith Beverage Co. of CoLumbia v. SpradlingSupreme Court of Missouri · 1976
  5. Paper Products Co. v. PittsburghSuperior Court of Pennsylvania · 1957

3 more not listed; retrieve them via the Exa API.

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