e-Journal Summary

e-Journal Number : 81193
Opinion Date : 03/08/2024
e-Journal Date : 03/12/2024
Court : Michigan Court of Appeals
Case Name : Associated Builders & Contractors of MI v. State Treasurer
Practice Area(s) : Litigation Tax
Judge(s) : Per Curiam - Gadola, Murray, and M.J. Kelly
Full PDF Opinion
Issues:

Action seeking declaratory & mandamus relief as to the Michigan income tax rate; MCL 206.51(1); “If” & “current rate”; Subject-matter jurisdiction; MCL 205.22(1); Standing; Ripeness

Summary

In an order, the court vacated its published opinion (see e-Journal # 81184 in the 3/11/24 edition) due to typographical errors. In a new opinion, the court again held that the trial court did not err by granting defendant-State Treasurer summary disposition of plaintiffs' claims related to the Michigan income tax rate, by denying their countermotion for summary disposition, or by denying their motion for a show cause order.

Full PDF Opinion