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MANSKE v. DEPARTMENT OF TREASURY

Docket No. 281988.

766 N.W.2d 300 (2009)

MANSKE v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided February 17, 2009, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn, LLP (by Patrick R. Van Tiflin, Daniel L. Stanley, and Brian T. Quinn), Lansing, for Wolverine V LP.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Michael R. Bell, Assistant Attorney General, for the Department of Treasury.

Before: SAWYER, P.J., and SERVITTO and M.J. KELLY, JJ.

PER CURIAM.

In this dispute over the proper application of the Single Business Tax Act (SBTA), MCL 208.1 et seq.,1 defendant Department of Treasury (the Department) appeals as of right the Court of Claims decision and order compelling the Department to refund plaintiff Wolverine V LP $146,220 in taxes plus interest. On appeal, we must determine whether the Court of Claims correctly concluded that it was bound by this Court's prior...

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