F. M. Sibley Lumber Co. v. Department of Revenue

This is an appeal by the department of revenue in the nature of certiorari from a judgment of the circuit court of Ingham county affirming a holding’ of the State board of tax appeals that the department of revenue in this State has jurisdiction to hear and determine the claim of a taxpayer for the repayment of money voluntarily paid in excess of the amount justly due under the general sales tax act. Appellant’s position is stated in its brief as follows:

‘ ‘ The State board of tax appeals is not the proper judicial forum to entertain, hear and determine the petition of appellee (the plaintiff…