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GUARDIAN INDUSTRIES CORP. v. DEP'T OF TREASURY CARGILL, INC.

Docket Nos. 119601, 120048.

198 Mich. App. 363 (1993)

499 N.W.2d 349

GUARDIAN INDUSTRIES CORPORATION v. DEPARTMENT OF TREASURY CARGILL, INCORPORATED v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided March 1, 1993, at 9:25 A.M.

Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Benjamin O. Schwendener, Jr., and Alan M. Valade), for Guardian Industries Corporation.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins and Terry P. Gomoll, Assistant Attorneys General, for the Department of Treasury.

Howard & Howard (by Patrick R. Van Tiflin and Todd Chamberlain), for Cargill, Incorporated, Cargill Leasing Corporation, North Star Steel Company, and Magnimet Corporation.

Amicus Curiae (Docket No. 119601):

Howard & Howard (by Patrick R. Van Tiflin), for Cargill, Incorporated, Cargill Leasing Corporation, North Star Steel Company, and Magnimet Corporation.

Before: REILLY, P.J., and HOLBROOK, JR., and MARILYN KELLY, JJ.

MARILYN KELLY, J.

These cases have been consolidated for appeal and involve a challenge to the availability of tax refunds for plaintiffs under Michigan's Single Business Tax Act (SBTA). MCL 208.1 et seq.; MSA 7.558(1) et seq. In case No. 119601, the state Department of Treasury, Revenue Division, (Treasury) appeals as of right from an order of the Court of Claims granting summary disposition to plaintiff Guardian Industries (Guardian) under MCR 2.116...

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