Detroit Lions, Inc v. Department of Treasury

In this case, plaintiff sought review by the Court of Claims of (1) a single business tax deficiency assessment of $129,803.97 issued by defendant, Michigan Department of Treasury, for tax years 1976 through 1979, and (2) plaintiffs refund claim of $429,850 for tax years 1976 through 1982, which defendant had denied. Both parties appeal as of right from the final order and judgment of the Court of Claims.

Plaintiff is a Michigan corporation with its principal place of business in Pontiac, Michigan. Plaintiff operates a professional football team and is a franchised member of the National…