Greer v. Department of Treasury

Petitioners appeal as of right from the August 12, 1983, judgment of the Michigan Tax Tribunal which upheld the Department of Treasury’s jeopardy sales tax assessment in the amount of $50,876. The assessment was based on petitioners’ alleged sale of large quantities of marijuana from May 1, 1979, through August 9, 1979.

This Court’s review of decisions of the Tax Tribunal is limited, in the absence of fraud, to determining whether the tribunal made an error of law or adopted a wrong principle. The factual findings of the tribunal are final, provided that they are supported by competent,…