Frank Kovalic v. Department of Treasury

If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports. STATE OF MICHIGAN COURT OF APPEALS FRANK KOVALIC AND VIRGINIA KOVALIC, UNPUBLISHED September 12, 2019 Plaintiffs-Appellants, v No. 345171 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 18-000107-TT Defendant-Appellee. Before: MURRAY, C.J., and METER and FORT HOOD, JJ. PER CURIAM. Plaintiffs appeal as of right an opinion and judgment of the Michigan Tax Tribunal denying their request for a principal residence exemption (PRE) for tax years 2013 through 2016. We…