Republic Airlines, Inc v. Department of Treasury

Defendant appeals a Court of Claims November 7, 1986, final judgment denying defendant’s motion for summary disposition under GCR 1963, 117.2(1), now MCR 2.116(C)(8), and partial accelerated judgment under GCR 1963, 116.1(5), now MCR 2.116(C)(7). Plaintiffs cross-appeal from the judgment denying their motion for summary disposition under MCR 2.116(C)(10).

Both plaintiffs are foreign corporations engaged in air transportation of goods and persons in interstate commerce for profit. The question in this case involves the tax liability of plaintiffs in the years 1976 through 1982 under Michigan’s…