Bruno v. Department of Treasury

This case involves an appeal as of right from a Court of Claims grant of judgment under MCR 2.116(I)(2) to plaintiff for $6,892, which represents plaintiffs claimed tax overpayment as reported on his 1983 Michigan Individual Income Tax Return (form MI-1040). Defendant, by contrast, claimed that plaintiff owed a 1983 income tax deficiency of $18,430 and had moved for summary disposition under MCR 2.116(C)(8) and (10). Defendant’s motion was denied. We affirm.

The facts are not disputed. Plaintiff is a professional gambler who for several years has earned his income primarily from horse-racing…