Legal Opinion
Goebel Brewing Co. v. State Board of Tax Administration
Michigan Supreme Court
Decided September 7, 1943No. Docket No. 26, Calendar No. 42,244PublishedCited by 23 opinions
1Opinion of the CourtSharpe, J.
This case involves the validity of three use tax assessments against Goebel Brewing Company for periods beginning November 1, 1937, to May 31,1938; from July 1,1938, to June 30,1939, and from July 1, 1939, to June 30, 1940.
Plaintiff Goebel Brewing Company filed a bill of complaint in the circuit court of Wayne county asking for a declaration of rights in pursuance of Act No. 36, Pub. Acts 1929 (3 Comp. Laws 1929, §§ 13903-13909 [Stat. Ann. § 27.501 et seg.]), for the purpose of having a declaration that its purchases of new beer bottles and cartons from out-of-State vendors are not subject to…
2Cases cited2 opinions
- McCarroll, Comm. of Rev. v. Scott Paper Box Co.Supreme Court of Arkansas · 1938
- In re AllenDistrict Court, E.D. Arkansas · 1910
3Cited by23 opinions
- MacKe Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1984
- National Bank v. Department of RevenueMichigan Supreme Court · 1952
- Western Electric Co. v. Department of RevenueMichigan Supreme Court · 1945
- State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
- Smith Beverage Co. of Columbia, Inc. v. ReissSupreme Court of Missouri · 1978
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