Legal Opinion
Guardian Industries Corp. v. DEP'T OF TREASURY CARGILL, INC.
Michigan Court of Appeals
Decided March 1, 1993No. Docket 119601, 120048PublishedCited by 11 opinions
1Opinion of the CourtMarilyn Kelly, J.
These cases have been consolidated for appeal and involve a challenge to the availability of tax refunds for plaintiffs under Michigan’s Single Business Tax Act (sbta). MCL 208.1 et seq.; MSA 7.558(1) et seq. In case No. 119601, the state Department of Treasury, Revenue Division, (Treasury) appeals as of right from an order of the Court of Claims granting summary disposition to plaintiff Guardian Industries (Guardian) under MCR 2.116(C)(10). It claims error in the ruling that Guardian’s solicitation of business in "target states” established a nexus between Guardian and the states sufficient…
2Cases cited27 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
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3Cited by11 opinions
- Royce v. Citizens InsuranceMichigan Court of Appeals · 1997
- Santander Consumer USA Inc v. State TreasurerMichigan Supreme Court · 2018
- JW Hobbs Corp. v. REV. DIV., TREASURY DEP'TMichigan Court of Appeals · 2005
- Santander Consumer USA Inc v. State TreasurerMichigan Court of Appeals · 2016
- People v. CannonMichigan Court of Appeals · 1994
6 more not listed; retrieve them via the Exa API.