Ann Breakey v. Department of Treasury

STATE OF MICHIGAN COURT OF APPEALS FOR PUBLICATION ANN BREAKEY, June 7, 2018 9:00 a.m. Petitioner-Appellant, v No. 339345 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 17-000218-TT Respondent-Appellee. Before: MURRAY, C.J., and SERVITTO and BOONSTRA, JJ. MURRAY, C.J. The question presented is whether petitioner Ann Breakey, as a result of an irrevocable trust granting her the ability to remain in the marital home rent-free in order to maintain the standard of living she enjoyed prior to her husband’s death, is an “owner” of the property for purposes of MCL 211.7dd(a), the personal residence…