Legal Opinion

Malpass v. Department of Treasury

Michigan Court of Appeals

Decided December 6, 2011No. Docket Nos. 299057, 299058, and 299059PublishedCited by 3 opinions

1Per curiam

In this consolidated appeal, the Michigan Department of Treasury (Treasury) appeals the June 9, 2010, judgment of the Court of Claims that reversed Treasury’s decision to deny plaintiffs’ amended individual income tax returns for the years 2001, 2002, and 2003. For the reasons set forth below, we reverse.

I. FACTS AND PROCEEDINGS

Plaintiffs own and control East Jordan Iron Works, Inc. (EJIW). EJIW is a Michigan corporation with its corporate offices, resident agent, and principal place of *266business located at 301 Spring Street, East Jordan, Michigan. During the years in question, E JIW operated…

2Cases cited8 opinions

  1. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  2. Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
  3. Briggs Tax Service, LLC v. Detroit Public SchoolsMichigan Supreme Court · 2010
  4. Grunewald v. Department of Treasury WortleyMichigan Court of Appeals · 1981
  5. Holloway Sand and Gravel Co. Inc. v. Dept. of TreasuryMichigan Court of Appeals · 1986

3 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Tad Malpass v. Department of TreasuryMichigan Supreme Court · 2013
  2. Wheeler Estate v. Department of TreasuryMichigan Court of Appeals · 2012
  3. Estate of Thomas M Wheeler v. Department of TreasuryMichigan Supreme Court · 2013

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