St. Clair-Macomb Consumers Cooperative, Inc. v. Department of Treasury

Michigan Court of Appeals

St. Clair-Macomb Consumers Cooperative, Inc. v. Department of Treasury

259 N.W.2d 462, 78 Mich. App. 287, 1977 Mich. App. LEXIS 1193

CourtMichigan Court of Appeals

DecidedSeptember 8, 1977

DocketDocket 77-111

StatusPublished

Cited by6 cases

This text of 259 N.W.2d 462 (St. Clair-Macomb Consumers Cooperative, Inc. v. Department of Treasury) is published on Counsel Stack Legal Research, covering Michigan Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

St. Clair-Macomb Consumers Cooperative, Inc. v. Department of Treasury, 259 N.W.2d 462, 78 Mich. App. 287, 1977 Mich. App. LEXIS 1193 (Mich. Ct. App. 1977).

Pincite

Opinion

Per Curiam.

Defendant appeals. Plaintiff recovered judgment against defendant in the Court of Claims. The judgment represented the full amount of a deficiency in franchise fees for the years 1967-1972 paid by plaintiff following a field audit and a redetermination, which confirmed the field audit. The deficiency arose from a finding that plaintiff was a profit rather than a non-profit corporation, but the parties have stipulated that the profit or non-profit status of plaintiff is irrelevant to a determination of this cause. The parties agree that the sole issue is whether plaintiff is entitled to a refund of the $16,274.67 sum paid by it on October 23, 1973, after its Michigan annual reports for the years covered by those payments had been filed and accepted by the division.

On the basis of Clark Equipment Co v Department of Treasury, Revenue Division, 394 Mich 396; 230 NW2d 548 (1975), the Court of Claims held that the deficiency in franchise fees was invalid and under MCLA 450.310; MSA 21.210(1), plaintiff was entitled to recover.

The stipulated facts and the authorities relied on by the Court of Claims fully support its judgment.

Affirmed but without costs since a public question is involved.

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Per Curiam.

Defendant appeals. Plaintiff recovered judgment against defendant in the Court of Claims. The judgment represented the full amount of a deficiency in franchise fees for the years 1967-1972 paid by plaintiff following a field audit and a redetermination, which confirmed the field audit. The deficiency arose from a finding that plaintiff was a profit rather than a non-profit corporation, but the parties have stipulated that the profit or non-profit status of plaintiff is irrelevant to a determination of this cause. The parties agree that the sole issue is whether plaintiff is entitled to a refund of the $16,274.67 sum paid by it on October 23, 1973, after its Michigan annual reports for the years covered by those payments had been filed and accepted by the division.

On the basis of Clark Equipment Co v Department of Treasury, Revenue Division, 394 Mich 396; 230 NW2d 548 (1975), the Court of Claims held that the deficiency in franchise fees was invalid and under MCLA 450.310; MSA 21.210(1), plaintiff was entitled to recover.

The stipulated facts and the authorities relied on by the Court of Claims fully support its judgment.

Affirmed but without costs since a public question is involved.

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Bluebook (online)

259 N.W.2d 462, 78 Mich. App. 287, 1977 Mich. App. LEXIS 1193, Counsel Stack Legal Research, https://law.counselstack.com/opinion/st-clair-macomb-consumers-cooperative-inc-v-department-of-treasury-michctapp-1977.

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