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A Better Partnership

September 2009

Sep 2009
September 09, 2009

COA Opinion: Trial courts may not weigh evidence at the summary disposition phase and an affidavit containing more than conclusory allegations can create an issue of fact even if there is not great de

On September 8, 2009, the Court of Appeals published its opinion in Innovative Adult Foster Care, Inc. v. Ragin, reversing the circuit court's grant of summary disposition in favor of defendants, John and Mary Ragin, on Innovative Adult Foster Care's (ƒ''Innovativeƒ') declaratory-judgment action for the purpose of resolving which of two competing factions had lawfu

Sep 2009
September 09, 2009

COA Opinion: Interest income from loans secured by Michigan property and loans made to Michigan customers are taxable even if payment was made to an out-of-state mailing address

The Court of Appeals published its opinion in PNC Bank National Association v. Department of Treasury, No. 283560, on September 8, 2009.' The Court of Appeals affirmed the Court of Claims' grant of summary disposition to the Michigan Department of Treasury (DOT).' The DOT made a' tax assessment against a national banking association based in Pennsy

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