Legal Opinion

GMAC LLC v. Department of Treasury

Michigan Court of Appeals

Decided December 3, 2009No. Docket 289261, 289262, 289263, and 289266PublishedCited by 29 opinions

1Per curiam

Plaintiffs appeal as of right the order granting summary disposition in favor of defendant. In this tax dispute, plaintiffs contend that a refund should be awarded pursuant to the bad debt deduction, MCL 205.54Í, as interpreted by this Court in DaimlerChrysler Services North America LLC v Dep’t of Treasury, 271 Mich App 625; 723 NW2d 569 (2006), despite the recent amendment to the statute clarifying the availability of the deduction. The Court of Claims held that the legislative amendment was clear and unambiguous and, therefore, plaintiffs were not entitled to the deduction. We affirm.

In…

2Cases cited24 opinions

  1. Farrington v. Total Petroleum, Inc.Michigan Supreme Court · 1993
  2. United States v. CarltonSupreme Court of the United States · 1994
  3. Gordon Sel-Way, Inc. v. Spence Bros.Michigan Supreme Court · 1991
  4. People v. RussoMichigan Supreme Court · 1992
  5. Lash v. City of Traverse CityMichigan Supreme Court · 2007

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3Cited by29 opinions

  1. General Motors Corp. v. Department of TreasuryMichigan Court of Appeals · 2010
  2. Forest Hills Cooperative v. City of Ann ArborMichigan Court of Appeals · 2014
  3. Menard Inc. v. Department of TreasuryMichigan Court of Appeals · 2013
  4. Okrie v. StateMichigan Court of Appeals · 2014
  5. Gillette Commercial Operations North America & Subsidiaries v. Department of TreasuryMichigan Court of Appeals · 2015

24 more not listed; retrieve them via the Exa API.

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