Attorney General ex rel. Department of Treasury v. Great Lakes Real Estate Investment Trust

Defendant appeals as of right from a summary judgment granted plaintiff in a suit for collection of certain franchise taxes. Defendant is a common-law business trust, more particularly a real estate investment trust, organized and operating pursuant to a declaration of trust executed December 10, 1962. Prior to 1971 defendant paid franchise fees to the State of Michigan without complaint. However, on May 12, 1971, defendant petitioned the Department of Treasury for a refund of franchise fees paid in 1968, 1969 and 1970. The Department of Treasury denied the petition on November 24, 1971, and…