Dick & Don’s Greenhouses, Inc v. Comstock Township

This is an appeal from a Michigan State Tax Tribunal dismissal of the appellant’s petition for review of personal property tax assessments.

In 1970, Donald J. Smith and Richard Smith formed a partnership known as Dick & Don’s Greenhouses for the purpose of conducting a greenhouse business. In 1972, the two partners also formed a corporation named Dick & Don’s Greenhouses, Inc, (petitioner), with each partner owning 50% of the stock of the corporation. The partnership remained in existence and owned real estate and the buildings thereon. It leased both to the corporation, which operated the…