Total Petroleum, Inc v. Department of Treasury

170 Mich. App. 417 (1988)

427 N.W.2d 639

TOTAL PETROLEUM, INC.

v.

DEPARTMENT OF TREASURY

Docket No. 93023.

Michigan Court of Appeals.

Decided August 1, 1988.

Loomis, Ewert, Ederer, Parsley, Davis & Gotting (by Kenneth W. Beall), for petitioner.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Charles E. Liken, Assistant Attorneys General, for respondent.

Before: CYNAR, P.J., and SHEPHERD and B.A. JASPER,[*] JJ.

B.A. JASPER, J.

This case involves an appeal as of right from a Michigan Tax Tribunal decision upholding a single business tax assessment of $27,825…