Case ID: mich-app_15/html/0554-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

H-W CORPORATION v. DEPARTMENT OF TREASURY
    Taxation — State Board oe Tax Appeals — Appeal by Department —Scope oe Review.
    Appeals from the State Board of Tax Appeals to Ingham eireuit eourt by the Department of Revenue Division of the Department of Treasury are limited to judicial review of questions of law (CL 1948, § 205.9).
    Reference for Points in Headnote
    51 Am Jur, Taxation § 767 ei seq.
    
    Appeal from Ingham, Warren (Jack W.), J.
    Submitted Division 2 January 9, 1969, at Lansing.
    (Docket No. 5,589.)
    Decided January 29, 1969.
    Leave to appeal denied June 13, 1969.
    See 382 Mich 761.
    Defendant, Department of Treasury, Department of Revenue Division appealed from a decision of the State Board of Tax Appeals ordering defendant to refund a tax assessment and interest to plaintiff H-W Corporation (formerly Harding-Williams Michigan Inc.), an Illinois corporation!-' Appeal dismissed by circuit court. Defendant appeals.
    Affirmed.
    
      Fred J. Fechheimer, for plaintiff.
    
      Frank J. Kelley, Attorney General, Robert A. Derengoshi, Solicitor General, and William D. Dexter, and James B. Saunders, Assistant Attorneys General, for defendant.
   Per Curiam.

Defendant seeks review of the circuit court order dismissing an appeal from the State Board of Tax Appeals which determined that the assessed sales tax and interest in the total sum of $5,926.63 he refunded to H-W Corporation.

In view of the Supreme Court’s decisions in Jerry McCarthy Highland Chevrolet Company, Inc., v. Department of Revenue (1958), 351 Mich 558, and Dynamic Manufacturers, Inc., v. Employment Security Commission (1963), 369 Mich 556, which relate to the construction of CL 1948, § 205.9 (Stat Ann 1960 Rev § 7.657 [9]), appeals from the State Board of Tax Appeals are limited to judicial review of questions of law. The trial court here reviewed the entire proceedings of the State Board of Tax Appeals and found that the order appealed from complied with the law.

Affirmed.

Quinn, P. J., and McGregor and Y. J. Brennan, JJ., concurred.