Donovan Construction Co. v. Department of Treasury

I believe that this cause should be remanded to the circuit court for a determination of whether the Commissioner of Revenue properly exercised the discretion given him under § 335 to disallow the amended combined returns. In all other respects I agree with the majority opinion. The majority decline to remand on grounds that at the trial court the department admitted the Donovan Construction Group was a unitary business and was entitled and required to file its tax returns on a combined basis.

I believe the majority read too much into the Attorney General’s admission on the motion for summary…