Trinova Corp. v. Department of Treasury

This appeal involves the method by which plaintiff, Trinova Corporation, is to apportion its adjusted tax base to reflect its Michigan business activity for the year 1980 pursuant to the Single Business Tax Act, MCL 208.1 et seq.; MSA 7.558(1) et seq. Trinova, an Ohio corporation licensed to do business in Michigan, manufactures automobile parts which it sells throughout the United States, including Michigan. In 1980, Trinova had an office here and employed fourteen persons who solicited orders for Trinova’s glass division and provided liaison with its Michigan customers. Trinova’s 1980 sales…