Fisher-New Center Co. v. State Tax Commission

On Rehearing.

Dethmers, J.

Upon this rehearing I remain persuaded, as I was when I joined in the opinion of Mr. Justice Souris on the original hearing, reported at 380 Mich 340, 371, that he was right in holding that *715the administrative .procedures act* is applicable to State tax commission proceedings notwithstanding Dossin’s Food Products, Inc., v. State Tax Commission (1960), 360 Mich 312; that the act requires more than “any evidence” or a “scintilla” to sustain findings of fact made by administrative agencies, including the State tax commission, when such findings are subjected to judicial…