S. S. Kresge Co. v. City of Detroit

Plaintiff sued to recover $22,191.30 of its personal property tax paid under protest iii 1934. Both sides moved for a summary judgment, plaintiff’s motion was denied and defendant’s granted. Plaintiff appeals from the judgment entered for defendant.

S. S. Kresge Company is a Michigan corporation, with its principal office in the city of Detroit. Its tax return of property assessable for taxation in 1934 at the main office amounted to $1,092,800, of which $100,000 was stated to be the value of shares of stock “in any corporation organized under the laws of any other State or country.” This item…