Cohen-Hatfield Industries, Inc. v. Department of Treasury

Plaintiff sought review in circuit court of redeterminations of its franchise fees for 1972 and 1973, for which a total deficiency of $22,608 was assessed, and also sought to enjoin defendant from revoking plaintiffs certificate of authority to do business in Michigan. The trial judge treated defendant’s motion for summary judgment as a motion for accelerated judgment, which he granted on the ground that plaintiffs claim was untimely. From denial of plaintiffs motion for reconsideration plaintiff now appeals by right.

On October 1, 1974, defendant notified plaintiff that a field audit would be…