Legal Opinion
Syntex Laboratories v. Department of Treasury
Michigan Court of Appeals
Decided March 12, 1999No. Docket 196546PublishedCited by 20 opinions
1Opinion of the CourtSaad, J.
Petitioner appeals as of right from an opinion and judgment of the Michigan Tax Tribunal affirming deficiency tax assessments against petitioner for the years 1982 and 1983 under the Single Business Tax Act, MCL 208.1 et seq.-, MSA 7.558(1) et seq. We affirm.
Before 1993, respondent utilized PL 86-272, codified at 15 USC 381, to determine whether there was a sufficient nexus between a business’ activities and the state of Michigan to permit the assessment of the single business tax. Petitioner contended that its activities for the years 1982 and 1983 were insufficient to permit taxation under…
2Cases cited18 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Ben P. Fyke & Sons v. Gunter Co.Michigan Supreme Court · 1973
- Hyde v. University of Michigan Board of RegentsMichigan Supreme Court · 1986
- Meagher v. Wayne State UniversityMichigan Court of Appeals · 1997
- City of Detroit v. WalkerMichigan Supreme Court · 1994
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3Cited by20 opinions
- People v. ConatMichigan Court of Appeals · 2000
- Electronic Data Systems Corp. v. Flint TownshipMichigan Court of Appeals · 2003
- Wysocki v. KiviMichigan Court of Appeals · 2002
- Lear Corp. v. Department of TreasuryMichigan Court of Appeals · 2013
- JW Hobbs Corp. v. REV. DIV., TREASURY DEP'TMichigan Court of Appeals · 2005
15 more not listed; retrieve them via the Exa API.