Legal Opinion
Cleveland-Cliffs Iron Co. v. Department of Revenue
Michigan Supreme Court
Decided December 6, 1950No. Docket 31, Calendar 44,785PublishedCited by 11 opinions
1Opinion of the CourtReid, J.
Plaintiff brought this action in assumpsit in Marquette county circuit court to recover $33,-592.08 paid by plaintiff under protest in 1947 under an assessment against its predecessor corporation for alleged intangible taxes based upon intangible personal property owned by the predecessor corporation during the year 1946.
The tax was assessed pursuant to defendants’ interpretation of the intangible tax act, which is PA 1939, No-301, as amended by PA 1941, No 233 and PA 1945, No 165 (CL 1948, § 205.131 et seq. [Stat Ann and Stat Ann 1947 Cum Supp § 7.556 (1) et seg.]).
This action was brought…
2Cases cited10 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Power Manufacturing Co. v. SaundersSupreme Court of the United States · 1927
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- E. F. MacDonald Co. v. Department of TreasuryMichigan Court of Appeals · 1975
- Handlery v. Franchise Tax BoardCalifornia Court of Appeal · 1972
- Cleveland-Cliffs Iron Co. v. Corporation & Securities CommissionMichigan Supreme Court · 1958
- Interstate Finance Corp. v. Department of TaxationWisconsin Supreme Court · 1965
- Mary C. Wheeler Sch. v. Bd. of Assessors of SeekonkMassachusetts Supreme Judicial Court · 1975
6 more not listed; retrieve them via the Exa API.