Jerry McCarthy Highland Chevrolet Co. v. Department of Revenue

The Michigan department of revenue made a sales tax assessment against the Jerry McCarthy Highland Chevrolet Company, Inc., of Highland Park for sales taxes and interest in excess of $3,000 covering a period from July 1, 1952, through April 30, 1953. The assessment was upheld after hearing by a referee and the seller appealed to the State board of tax appeals where, after hearing,, that body reversed the determination and assessment of the department of -revenue, appellee here,, and voided the assessment. The department of-revenue then appealed to the circuit court for Ingham county, as…