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A Better Partnership

February 2016

Feb 2016
February 28, 2016

Multi-state businesses may choose the Multistate Tax Compact’s more favorable apportionment formula for pre-2008 tax years, says COA

Until 2008, multi-state businesses could elect between the apportionment methods contained in the Multi State Compact and the Single Business Tax Act (“SBTA”) for purposes of apportioning their tax base, said the Court of Appeals in the consolidated appeal of AK Steel Holding Corporation, et al. v. Department of Treasury, Nos. 327175, 327251, 327313-31, 327333-34.  Treasury imposed on these 23 businesses the less favorable SBTA apportionment formula on the basis that the SBTA impliedly repealed the apportionment election provision of the Multistate Tax Compact (the “Compact”).  The Court of Appeals rejected that argument and held that the Compact’s election provision remained in effect for tax years before the Michigan Business Tax (“MBT”) took effect in January 1, 2008.

Feb 2016
February 26, 2016

COA is bound by prior holding to conclude that res judicata does not bar uninsured motorist claim, but openly expresses opposition to the prior decision

In Garrett v Washington, No. 323705, the Court of Appeals begrudgingly held that res judicata does not apply to a claim for uninsured motorist benefits that was not asserted with a previous claim for personal protection insurance (“PIP”) benefits.  The Court noted that it was bound to reach this holding based on its previous decision in Adam v Bell, ___ Mich App ___; ___ NW2d ___ (2015); however, the Court voiced its disagreement with this decision and declared a conflict with Adam under MCR 7.215(J)(2).

Feb 2016
February 22, 2016

MSC peremptorily vacates lower courts’ orders and remands termination of parental rights case to circuit court

The Michigan Supreme Court will not hear argument in In re Jones, No. 152595.  The Michigan Supreme Court vacated its December 23, 2015 order granting leave to appeal, the Court of Appeals’ October 27, 2015 judgment, and the circuit court’s February 16, 2015 order terminating the respondent’s parental rights.  The Court remanded the case to the circuit court for a new adjudication regarding parental rights.

Feb 2016
February 21, 2016

Reliability of eyewitness identifications brought front and center in recent COA opinion

In People v. Blevins, No. 315774 , the Michigan Court of Appeals refused to engage a dissenting judge on the potential flaws in existing jury instructions concerning eyewitness reliability. While the case was ultimately remanded for resentencing due to the Michigan Supreme Court’s recent decision in Lockridge, a different issue—the reliability of eyewitness identification—elicited a thorough analysis by Judge Shapiro in a dissent.

Feb 2016
February 17, 2016

A Michigan Justice Reflects on Justice Scalia

Michigan Supreme Court Justice Joan Larsen has a wonderful reflection about her former boss, Justice Scalia, in the New York Times.  Read the whole thing, but here's a sample, "Justice Scalia’s passing leaves a giant void in the court and in the intellectual discourse over the law. It is difficult to imagine anyone filling the gap. We, the clerkorati, left behind in our great big chairs, feel also an enormous hole in our hearts. We will miss him."

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