Rosenbaum v. Department of Treasury

Plaintiffs brought an action in the Ingham County Circuit Court seeking to have two provisions of the Income Tax Act of 1967, the property tax credit, MCLA 206.522(1)(a); MSA 7.557(1522)(1)(a), and the sales tax credit, MCLA 206.523(1)(a); MSA 7.557(1523)(1), declared unconstitutional. Plaintiffs contend that they were improperly denied credits totaling approximately $500 against their 1974 income tax liability. The circuit court granted defendant’s motion for summary judgment on September 28, 1976.

On appeal plaintiffs make essentially the same arguments presented to the court below. Their…