Legal Opinion

Power v. Department of Treasury

Michigan Court of Appeals

Decided April 9, 2013No. Docket No. 309773PublishedCited by 9 opinions

1Per curiam

Petitioner appeals the final opinion and judgment issued by the Michigan Tax Tribunal (the Tribunal) on March 29, 2012. The Tribunal adopted the proposed opinion of the hearing officer and dismissed *228petitioner’s appeal of respondent’s denial of the principal residence tax exemption (PRE), MCL 211.7cc, for tax years 2005, 2006, 2007, and 2008, finding that petitioner had not proved that he was an “owner” of the property at issue. For the reasons stated in this opinion, we affirm.

I. BASIC FACTS AND PROCEDURE

This case concerns property held in the name of the Chicago Summer Resort Company, a…

2Cases cited15 opinions

  1. Bourne v. Muskegon Circuit JudgeMichigan Supreme Court · 1950
  2. Great Lakes Div. v. City of EcorseMichigan Court of Appeals · 1998
  3. Great Lakes Division of National Steel Corp. v. City of EcorseMichigan Court of Appeals · 1998
  4. Title Office, Inc. v. Van Buren County TreasurerMichigan Supreme Court · 2004
  5. Jones & Laughlin Steel Corp. v. City of WarrenMichigan Court of Appeals · 1992

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3Cited by9 opinions

  1. Estate of Marguerite Schubert v. Department of TreasuryMichigan Court of Appeals · 2017
  2. Michigan Beer & Wine Wholesalers Ass'n v. Attorney GeneralMichigan Court of Appeals · 1985
  3. Andrew P Campbell v. Department of TreasuryMichigan Court of Appeals · 2020
  4. Estate of Marguerite Schubert v. Department of TreasuryMichigan Court of Appeals · 2017
  5. Rico Zenti v. City of MarquetteMichigan Court of Appeals · 2019

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