Legal Opinion
International Business MacHines Corp. v. Department of Treasury
Michigan Court of Appeals
Decided May 16, 1977No. Docket 27120PublishedCited by 45 opinions
1Opinion of the CourtM. F. Cavanagh, J.
Defendant appeals from an order of the circuit court which permanently enjoined them from attempting to enforce claims for franchise tax deficiencies against plaintiff corporation for the years 1971 through 1973.
This dispute concerns the Michigan corporate franchise tax, MCLA 450.304 et seq.; MSA 21.205 et seq. The franchise fee is assessed annually against corporations organized or doing business in Michigan for the privilege of doing business in the state. The annual fee is based on the amount of paid up capital and surplus. MCLA 450.304; MSA 21.205.
For each of the privilege years 1971,…
2Cases cited7 opinions
- Judges of the 74th Judicial District v. Bay CountyMichigan Supreme Court · 1971
- In Re Dodge BrothersMichigan Supreme Court · 1928
- Briggs v. Campbell, Wyant & Cannon Foundry Co.Michigan Supreme Court · 1967
- Detroit Trust Co. v. City of DetroitMichigan Supreme Court · 1934
- Borden, Inc v. Department of TreasuryMichigan Supreme Court · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Citizens for Common Sense in Government v. Attorney GeneralMichigan Court of Appeals · 2000
- Rossow v. Brentwood Farms Development, IncMichigan Court of Appeals · 2002
- Armco Steel Corp. v. Department of TreasuryMichigan Supreme Court · 1984
- Davis v. State Employees' Retirement BoardMichigan Court of Appeals · 2006
40 more not listed; retrieve them via the Exa API.