Legal Opinion
Holloway Sand and Gravel Co. Inc. v. Dept. of Treasury
Michigan Court of Appeals
Decided July 7, 1986No. Docket 85356PublishedCited by 10 opinions
1Opinion of the CourtAllen, J.
Petitioner appeals as of right from a May 21, 1985, judgment of the Michigan Tax Tribunal sustaining a corporate income tax liability assessment of $68,640.15, plus $11,953.54 interest, for a total of $80,593.69 for the taxable years ending June 30, 1972, and June 30, 1973.
The principal issue in this case is whether petitioner’s Texas speedway operation and its sand and gravel operations constitute a unitary business for purposes of the Michigan corporate income tax. Petitioner contends that its sand and gravel business is dependent upon or at least contributory to the speedway business. The…
2Cases cited12 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
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3Cited by10 opinions
- Amoco Production Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2000
- Tad Malpass v. Department of TreasuryMichigan Supreme Court · 2013
- Dow Chemical Co. v. Department of TreasuryMichigan Court of Appeals · 1990
- Menard, Inc v. City of EscanabaMichigan Court of Appeals · 2016
- Amway Corp. v. Department of TreasuryMichigan Court of Appeals · 1989
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