Stratton-Cheeseman Management Co. v. Department of Treasury

Plaintiff appeals as of right from a Court of Claims grant of summary disposition under MCR 2.116(0(10) to defendants, upholding the Department of Treasury’s decision not to pay a single business tax (sbt) refund of $60,013 to plaintiff for the taxable period July 1, 1979, through June 30, 1983, because plaintiff’s claimed "gross receipts” subject to the tax were incorrect. We affirm.

The facts are not in dispute. Plaintiff, a Michigan corporation, has as its principal function the management of Michigan Physicians Mutual Liability Company, a medical malpractice insurance company. Plaintiff…