Little Caesar Enterprises, Inc v. Department of Treasury

Plaintiff appeals as of right from an order granting defendant summary disposition pursuant to MCR 2.116(C)(10). The lower court upheld defendant’s single business tax assessments against plaintiff for deficiencies during the tax years 1985-89. We reverse.

Plaintiff is in the business of entering into franchise agreements that permit others to operate retail food operations under its name nationally and internationally. Plaintiff receives various payments from its franchisees pursuant to these agreements, two of which are relevant here. The first is a one-time payment that plaintiff usually…