Legal Opinion
Blue v. Department of Treasury
Michigan Court of Appeals
Decided September 11, 1990No. Docket 116666PublishedCited by 6 opinions
1Opinion of the CourtJansen, J.
In a judgment entered April 3, 1989, the trial court held MCL 206.18; MSA 7.557(118) to be unconstitutional as applied to the present case. Section 18 defines any trust created by, or consisting of property of, a person domiciled in Michigan at the time the trust becomes irrevocable as a "resident trust” subject to Michigan income taxation. The trial court found insufficient contacts with Michigan in this case to justify imposition of the tax on the trust. Defendant appeals as of right. We affirm.
In 1961, Laura C. Perry, a Michigan resident, executed a revocable living trust. One year later…
2Cases cited5 opinions
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- People v. DimmieNew York Court of Appeals · 1964
- Swift v. Director of RevenueSupreme Court of Missouri · 1987
- Mercantile-Sake Deposit v. MurphyNew York Court of Appeals · 1964
- Mercantile-Safe Deposit & Trust Co. v. MurphyAppellate Division of the Supreme Court of the State of New York · 1963
3Cited by6 opinions
- Chase Manhattan Bank v. GavinSupreme Court of Connecticut · 1999
- District of Columbia v. Chase Manhattan BankDistrict of Columbia Court of Appeals · 1997
- Linn v. The Deparrtment of RevenueAppellate Court of Illinois · 2014
- Chase Manhattan Bank v. Commissioner of Revenue ServicesConnecticut Superior Court · 1997
- Chase Manhattan Bank v. GavinSupreme Court of Connecticut · 1999
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