Legal Opinion

International Business MacHines Corp. v. Department of Treasury

Michigan Court of Appeals

Decided October 18, 1976No. Docket 21966PublishedCited by 15 opinions

1Opinion of the CourtM. F. Cavanagh, J.

Defendant appeals from an interlocutory order of August 27, 1974, requiring immediate publication of income tax records compiled under MCLA 206.195; MSA 7.557(1195) and MCLA 206.421; MSA 7.557(1421). On March 3, 1975, we granted leave to appeal and a motion for stay of the circuit court proceedings.

In 1973, plaintiff International Business Machines Corporation (IBM) filed an action in circuit court to recover income taxes previously paid, alleging discriminatory and arbitrary enforcement of the tax laws by the Revenue Division. As part of discovery in its suit, IBM petitioned the court for an…

2Cases cited4 opinions

  1. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  2. Tax Analysts and Advocates v. Internal Revenue Serv.District Court, District of Columbia · 1973
  3. Citizens for Better Care v. Department of Public HealthMichigan Court of Appeals · 1974
  4. Fundunburks v. Michigan Mutual Liability Co.Michigan Court of Appeals · 1975

3Cited by15 opinions

  1. Evening News Ass'n v. City of TroyMichigan Supreme Court · 1983
  2. State Ex Rel. Stephan v. HarderSupreme Court of Kansas · 1982
  3. Lawrence v. Department of CorrectionsMichigan Court of Appeals · 1979
  4. Penokie v. Michigan Technological UniversityMichigan Court of Appeals · 1979
  5. Kestenbaum v. Michigan State UniversityMichigan Court of Appeals · 1980

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