Preston v. Department of Treasury

Defendant appeals as of right a judgment of the Court of Claims granting plaintiffs motion for summary disposition. Plaintiff filed a complaint in the Court of Claims seeking a refund of payments made to defendant for tax deficiencies assessed for the years 2000 and 2001. The Court of Claims granted plaintiffs motion for summary disposition and ordered defendant to refund the payments. We affirm.

I. FACTS AND PROCEDURAL HISTORY

Plaintiff is a resident of Tennessee and owns Life Care Affiliates II (LCA II), a Tennessee limited partnership. Plaintiff owns 99 percent of LCA II, 98 percent as a…