Legal Opinion
Matz v. Department of Treasury
Michigan Court of Appeals
Decided November 3, 1986No. Docket 87682PublishedCited by 16 opinions
1Per curiam
Respondent, the Department of Treasury, appeals from an order of the Michigan Tax Tribunal which directed it to refund $341.33 in 1982 intangibles taxes to petitioner Mary Matz. We affirm.
The Michigan Tax Tribunal outlined the facts as follows:
On April 4, 1980, Mary Matz, a resident of the State of Michigan, created the Mary Matz Trust and named First of America Bank-Muskegon, a Michigan corporation with principal offices in Muskegon, Michigan, as Trustee. For tax purposes, Mrs. Matz is deemed the owner of any property held in the Mary Matz Trust and is taxed on the income of the Trust.
First…
2Cases cited5 opinions
- Burks v. LaskerSupreme Court of the United States · 1979
- MacAllen Co. v. MassachusettsSupreme Court of the United States · 1929
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- Smith v. DavisSupreme Court of the United States · 1944
- Zenith Industrial Corp. v. Department of TreasuryMichigan Court of Appeals · 1986
3Cited by16 opinions
- Smith v. Baptist Foundation of OklahomaSupreme Court of Oklahoma · 2002
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994
- Capital Preservation Fund, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1988
- Brown v. Franchise Tax BoardCalifornia Court of Appeal · 1987
- Borg v. Department of RevenueOregon Supreme Court · 1989
11 more not listed; retrieve them via the Exa API.