Legal Opinion
American Amusement Co. v. Department of Treasury
Michigan Court of Appeals
Decided August 6, 1979No. Docket 78-2535, 78-2536PublishedCited by 14 opinions
1Opinion of the CourtCynar, J.
In 1973, plaintiff American Amusement Company, Inc., was assessed a use tax of $14,378.84 for the exhibition of noncopyrighted "adult films”. In the same year, plaintiff Harry V. Mohney was assessed a tax of $2,414.65 as a result of his showing similar films. In each case, the plaintiff paid the tax under protest and instituted suit in the Court of Claims to recover the amount paid. They now appeal as of right from a decision of the Court of Claims denying their requests for refunds.
MCL 205.93; MSA 7.555(3) provides for the levying of a "specific tax for the privilege of using, storing or…
2Cases cited8 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- People v. McQuillanMichigan Supreme Court · 1974
- Thoman v. City of LansingMichigan Supreme Court · 1946
- W. S. Butterfield Theatres, Inc. v. Department of RevenueMichigan Supreme Court · 1958
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3Cited by14 opinions
- Bd. of Dir. of La. Recovery Dist. v. All Taxpayers, Property Owners, and Citizens of StateSupreme Court of Louisiana · 1988
- Ludka v. Department of TreasuryMichigan Court of Appeals · 1986
- Kellogg Co. v. Department of TreasuryMichigan Court of Appeals · 1994
- Penn Mutual Life Insurance v. Department of Licensing & RegulationMichigan Court of Appeals · 1987
- O'REILLY v. Wayne CountyMichigan Court of Appeals · 1982
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