Legal Opinion
Czars, Inc v. Department of Treasury
Michigan Court of Appeals
Decided April 21, 1999No. Docket 199840PublishedCited by 7 opinions
1Opinion of the CourtSaad, P.J.
Petitioner, Czars, Inc., appeals as of right from a decision of the Michigan Tax Tribunal upholding a use tax assessment arising from its purchase of *635an aircraft in Arizona for use in Michigan by a sister corporation, Grand Aire Express.1 We affirm.2
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NATURE OF THE CASE
This case addresses the use tax assessment levied against an aircraft owned by petitioner. On November 15, 1994, the Department of Treasury issued a final use tax assessment against petitioner for the purchase of the aircraft because petitioner “used” the aircraft in Michigan, triggering the provisions of the Use Tax Act.3 The…
2Cases cited11 opinions
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- National Music Camp v. Green Lake TownshipMichigan Court of Appeals · 1977
- City of Ann Arbor v. University Cellar, Inc.Michigan Supreme Court · 1977
- Kress v. Department of RevenueMichigan Supreme Court · 1948
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3Cited by7 opinions
- Michigan Milk Producers Ass'n v. Department of TreasuryMichigan Court of Appeals · 2000
- Guardian Industries Corp. v. Department of TreasuryMichigan Court of Appeals · 2001
- Nacg Leasing v. Department of TreasuryMichigan Supreme Court · 2014
- Sietsema Farms Feeds, LLC v. Department of TreasuryMichigan Court of Appeals · 2012
- Wpgp1, Inc v. Department of TreasuryMichigan Court of Appeals · 2000
2 more not listed; retrieve them via the Exa API.