Legal Opinion
Orthopaedic Associates of Grand Rapids v. Department of Treasury
Michigan Court of Appeals
Decided February 19, 2013No. Docket No. 308319PublishedCited by 4 opinions
1Per curiam
Respondent appeals as of right a determination of the Michigan Tax Tribunal (MTT) that payments made by petitioner for continuing medical education (CME) expenses and for medical malpractice insurance (MMI) premiums did not constitute compensation under the Single Business Tax Act (SBTA), MCL 208.1 et seq.1 We reverse.
I. BASIC FACTS
Petitioner is a Michigan domestic professional services corporation, incorporated pursuant to the Professional Service Corporation Act (PSCA), MCL 450.221 et seq.2 Petitioner is engaged in a medical practice specializing in orthopedic medicine. All of its…
2Cases cited11 opinions
- Rovas v. SBC MichiganMichigan Supreme Court · 2008
- In Re Complaint of Rovas Against SbcMichigan Supreme Court · 2008
- Boyer-Campbell Co. v. FryMichigan Supreme Court · 1935
- Klooster v. City of CharlevoixMichigan Supreme Court · 2011
- Haynes v NeshewatMichigan Supreme Court · 2007
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3Cited by4 opinions
- Estate of Marguerite Schubert v. Department of TreasuryMichigan Court of Appeals · 2017
- Estate of Marguerite Schubert v. Department of TreasuryMichigan Court of Appeals · 2017
- Four Zero One Associates LLC v. Department of TreasuryMichigan Court of Appeals · 2017
- Township of Williamstown v. Sandalwood Ranch LLCMichigan Court of Appeals · 2018