Noll Equipment Co v. City of Detroit

Defendants, City of Detroit and County of Wayne, appeal the trial court order canceling property tax assessments and refunding taxes for 1968 and 1969. Plaintiff, Noll Equipment Co., a division of Curtis-Noll, an Ohio corporation, entered into a joint venture in 1967 with National Machine, a Michigan corporation, for the purpose of uniting Noll Equipment’s financial integrity and ready access to foreign mills with National Machine’s automobile industry contacts. Noll Equipment imported steel and stored it in the original package in Detroit warehouses. Noll Equipment released the steel to the…