Legal Opinion
By Lo Oil Co. v. Department of Treasury
Michigan Court of Appeals
Decided September 2, 2005No. Docket 251200, 251201PublishedCited by 39 opinions
1Per curiam
These consolidated cases arise out of an audit by the Department of Treasury of plaintiffs records and subsequent assessment of taxes under the General Sales Tax Act (GSTA), MCL 205.51 et seq., and the former motor fuel tax act (MFTA), MCL 207.101 et seq. Plaintiff distributes and sells at retail gasoline and diesel fuel in St. Clair County and other eastern Michigan counties. Rex Pierce supervised and David Wagg conducted the audit, which began in May 1996. The audit culminated in the department issuing orders of determination on April 15, 1999. One order finalized a deficiency assessment…
2Cases cited70 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Graham v. ConnorSupreme Court of the United States · 1989
- Maiden v. RozwoodMichigan Supreme Court · 1999
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- James Anthony Sweeton v. Robert Brown, Jr.Court of Appeals for the Sixth Circuit · 1994
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3Cited by39 opinions
- Kinder Morgan Michigan, LLC v. City of JacksonMichigan Court of Appeals · 2008
- In re LasterMichigan Court of Appeals · 2013
- Allen v. Bloomfield Hills School DistrictMichigan Court of Appeals · 2008
- Begin v. Michigan Bell Telephone Co.Michigan Court of Appeals · 2009
- Alvan Motor Freight, Inc. v. Department of TreasuryMichigan Court of Appeals · 2008
34 more not listed; retrieve them via the Exa API.