Legal Opinion
Craig v. City of Detroit Police Department
Michigan Supreme Court
Decided July 8, 1976No. 55334, (Calendar No. 16)PublishedCited by 18 opinions
1Opinion of the CourtFitzgerald, J.
The issues on appeal are whether the circuit court of the county of a taxpayer’s residence has jurisdiction to entertain an action alleging that property has been illegally, seized pursuant to the state jeopardy assessment procedures and, if so, what relief is obtainable by the taxpayer.
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On March 8, 1972, the Michigan Department of Treasury prepared jeopardy tax assessments and a warrant of levy in the amount of $12,985.82 against plaintiffs. The jeopardy assessments and warrant of levy were issued under the authority of the Use Tax Act 1 and the Income Tax Act. 2 The jeopardy assessments…
2Cases cited17 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- North Georgia Finishing, Inc. v. Di-Chem, Inc.Supreme Court of the United States · 1975
- Commissioner v. ShapiroSupreme Court of the United States · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Chester Wheeler Campbell v. Joseph ShearerCourt of Appeals for the Sixth Circuit · 1984
- Department of Treasury v. Recorder's Court JudgeMichigan Court of Appeals · 1979
- Campbell v. Department of TreasuryMichigan Court of Appeals · 1977
- People v. WadeMichigan Court of Appeals · 1987
- Department of Treasury v. SperandeoMichigan Court of Appeals · 1981
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