S Abraham & Sons, Inc. v. Department of Treasury Gitzen Co.

In these consolidated cases, defendant Department of Treasury appeals by right the trial court’s decisions to grant tax refunds to plaintiffs S. Abraham & Sons, Inc. (Abraham), Gitzen Company, Motor City Tobacco and Candy Company (Motor City), Eby-Brown Company (Eby-Brown), and Richmond Master Distributors, as well as the trial court’s decision to award plaintiffs attorney fees and costs as a contempt sanction. We affirm in part and reverse in part.

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In 1999, plaintiffs, wholesalers of tobacco products as defined by the Tobacco Products Tax Act (tpta), MCL 205.421 et seq., jointly filed a…