BUSHNELL, J.
The State commissioner of revenue has appealed from an order of the Ingham county circuit court dismissing his petition for a declaratory judgment.
In 1941, the Grand Trunk Western Railroad Company, a Michigan corporation, obtained a decree in the district court of the United States for the eastern district of Michigan, southern division, permanently enjoining the auditor general of the State of Michigan — "from taking any steps or proceedings...
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