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GOODENOUGH v. DEPT. OF REVENUE

Docket No. 4, Calendar No. 44,583.

328 Mich. 57 (1950)

43 N.W.2d 235

GOODENOUGH v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Rehearing denied October 2, 1950.

Attorney(s) appearing for the Case

Daniel W. Goodenough, for plaintiffs.

Stephen J. Roth, Attorney General, Edmund E. Shepherd, Solicitor General, T. Carl Holbrook and Daniel J. O'Hara, Assistants Attorney General, for defendant.

Amici curiae: Dickinson, Wright, Davis, McKean & Cudlip.

NORTH, J.

After having paid an intangibles tax under protest, plaintiff, Margaret B. Goodenough, brought suit in the court of claims for a refund. Judgment was entered for defendants, being the State of Michigan, the department of revenue of Michigan, and Louis M. Nims, commissioner. Leave having been granted, plaintiff has appealed. The material facts are quite fully summarized as follows in the opinion filed by the circuit judge:

"In 1919 Lawrence S. Holt...

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