Legal Opinion
Jefferson Smurfit Corp. v. Department of Treasury
Michigan Court of Appeals
Decided January 25, 2002No. Docket 224267PublishedCited by 9 opinions
1Opinion of the CourtMurphy, J.
Defendant Michigan Department of Treasuiy appeals as of right from an order of the Court of Claims that held unconstitutional MCL 208.23(e), the site-based capital acquisition deduction provision of the Single Business Tax Act (sbta), MCL 208.1 et seq. The Court of Claims determined that the provision burdened interstate commerce and thus violated the Commerce Clause of the United States Constitution, art I, § 8, cl 3, in that both on its face and in its effect the provision operated in a discriminatory manner. We reverse.
The sbta imposes a specific tax on the adjusted tax base of every…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Wyoming v. OklahomaSupreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Supreme Court · 2007
- Wheeler v. Shelby Charter TownshipMichigan Court of Appeals · 2005
- Ammex, Inc v. Department of TreasuryMichigan Court of Appeals · 2007
- Dana Corp. v. Department of TreasuryMichigan Court of Appeals · 2005
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Court of Appeals · 2005
4 more not listed; retrieve them via the Exa API.