Legal Opinion · Dissent
Cleveland-Cliffs Iron Co. v. Corporation & Securities Commission
Michigan Supreme Court
Decided March 6, 1958No. Docket 44, Calendar 47,064PublishedCited by 11 opinions
1DissentKelly, J.
Plaintiff filed its 1952 annual report as a mining company and paid a franchise tax for that year in the sum of $51,558.55. Defendant commission found that there was a deficiency of $62,525. Plaintiff appealed to the corporation tax appeal board and a hearing was had before said hoard on December 12, 1955. Plaintiff, on leave granted by this Court, appeals from the board’s determination that there was a balance due on said tax of $62,677.59.
Plaintiff, an Ohio corporation, came into being on July 9, 1947, when the former, the Cleveland-Cliffs Iron Company, was consolidated with the Cliffs…
2Cases cited48 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
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3Cited by11 opinions
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Montana Department of Revenue v. American Smelting & Refining Co.Montana Supreme Court · 1977
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
- W. R. Grace & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- E. F. MacDonald Co. v. Department of TreasuryMichigan Court of Appeals · 1975
6 more not listed; retrieve them via the Exa API.