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PRESTON v. DEP'T OF TREASURY

Docket No. 114283.

190 Mich. App. 491 (1991)

476 N.W.2d 455

PRESTON v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided August 5, 1991, at 9:15 A.M.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone (by Robert F. Rhoades and Gregory A. Nowak), for the plaintiff.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard A. Roesch and Russell E. Prins, Assistant Attorneys General.

Before: MARILYN KELLY, P.J., and HOOD and DOCTOROFF, JJ.

DOCTOROFF, J.

Defendants appeal as of right a December 15, 1988, order of the Court of Claims granting plaintiff's motion for summary disposition pursuant to MCR 2.116(C)(10). Defendants claim that the court erred in ruling that plaintiff was entitled to a net operating loss (NOL) deduction for losses from his business operations in Michigan. We disagree and affirm.

The parties stipulated below to the facts...

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