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A Better Partnership

May 2009

May 2009
13
May 13, 2009

COA Opinion: Johnson v. Wausau Insurance Company

On May 12, 2009, the Court of Appeals published its decision in Johnson v. Wausau Ins. Co., holding that the one-year-back rule of MCL 500.3145(1) barred Tammy Johnson's claim for benefits accruing before July 20, 2005, and that Johnson had failed to establish the reliance element of her fraud claims. Johnson is the guardian of Nancy Eastman, who was severely injured in a c

May 2009
13
May 13, 2009

COA Opinion: Consistency in Entity Classification for State and Federal Taxes not Required Under Michigan's Repealed Single Business Tax

Yesterday, the Michigan Court of Appeals released a published, per curiam, opinion in K-Mart Michigan Property Services LLC v. Dept. of Treasury, Case No. 282058, clarifying the interplay between an entity's legal status for purposes of entity formation with its tax status under Michigan's Single Business Tax (SBT). KMPS was a single member

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