M.J. KELLY, J.
Petitioner appeals as of right from a declaratory judgment of the Michigan Tax Tribunal allowing the Department of Treasury to compel petitioner's employer to withhold state income taxes from his weekly paycheck.
The following facts are undisputed. Petitioner is employed as a diemaker by General Motors Corporation. His W-2 form for the tax year 1981 reveals that he received $31,352.42 in "wages, tips, other compensation" but had only $176.81...
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