Schubert v. Department of Treasury

Petitioner appeals as of right from an opinion and judgment entered by the Michigan Tax Tribunal on June 2, 1992, assessing certain state income tax and single business tax liabilities and allowing certain penalties against petitioner. Respondent cross appeals, contending that other penalties are also applicable in this case. We affirm in part, reverse in part, and remand for further proceedings.

From September 1986 until October 1987, petitioner and James Moreau were bookmakers who were involved in illegal sports betting activities. Petitioner and Moreau booked wagers on football, baseball,…