Legal Opinion
World Book, Inc v. Department of Treasury
Michigan Court of Appeals
Decided May 22, 1997No. Docket 184804PublishedCited by 3 opinions
1Per curiam
Defendants appeal as of right from an order granting summary disposition in favor of plaintiff pursuant to MCR 2.116(C)(10). We reverse.
Plaintiff is a Delaware corporation with its principal office in Illinois. It markets encyclopedias and other educational materials to customers in Michigan through the use of door-to-door salespersons. After the orders and security deposits are taken, the orders are sent to Illinois to be approved by plaintiff. Once approved, the merchandise is withdrawn from inventory located in Illinois and shipped to the Michigan customer by common carrier.
The Department…
2Cases cited13 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Elias Bros. Restaurants, Inc. v. Treasury DepartmentMichigan Supreme Court · 1996
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- Montgomery Ward & Co. v. FryMichigan Supreme Court · 1936
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3Cited by3 opinions
- World Book, Inc v. Department of TreasuryMichigan Supreme Court · 1999
- Tax Appeal of Baker & Taylor, Inc. v. KawafuchiHawaii Supreme Court · 2004
- Scholastic Book Clubs, Inc v. Department of TreasuryMichigan Court of Appeals · 1997