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A Better Partnership

April 2012

Apr 2012
20
April 20, 2012

COA Opinion: Royalties are excluded from total-sales calculations under the SBTA

In Kelly Services, Inc. v. Department of Treasury, No. 303736, the Court of Appeals held that royalties from the licensing of trademarks, trade names, and know-how should be excluded from total-sales calculations under the Single Business Tax Act ('sBTA'), MCL 208.51. There, the taxpayer-petitioners had not included such royalty income in the

Apr 2012
20
April 20, 2012

COA Opinion: Self-defense may excuse a felony-firearm offense.

In People v. Goree, the defendant presented evidence that he shot his neighbor in self-defense, and the jury found him not guilty of two assault charges. But after the trial court instructed the jury that self-defense cannot excuse a felony-firearm offense, the jury found the defendant guilty of the felony-firearm charge. Felony-firearm prohibits possession of a f

Apr 2012
20
April 20, 2012

COA Opinion: Taxpayer did not qualify for agricultural production exemption.

  In Sietsema Farms Feeds, LLC v Department of Treasury, the Michigan Court of Appeals considered whether a taxpayer qualified for an agricultural production exemption on certain equipment, including truck scales, storage tanks and a personnel elevator. The taxpayer operates a feed mill where it dries grains an

Apr 2012
20
April 20, 2012

COA Opinion: A creditor cannot simultaneously foreclose by advertisement on mortgaged property and proceed against a guarantor if the 'indebtedness' secured by the mortgage specifically includes guara

In Greenville Lafayette, LLC v Elgin State Bank, the Michigan Court of Appeals considered whether a bank was entitled to foreclose by advertisement on mortgaged property while the bank simultaneously pursued an action against the loan's guarantors. Michigan's foreclosure statute permits foreclosure by advertisement only if

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