Careers

Experiences

Industries

Offices

Our Firm

Pages

Our People

Updates

Practices

Warner Norcross + Judd LLP is a corporate law firm with over 230 attorneys serving clients in nine offices throughout Michigan. Among the largest law firms in Michigan, Warner works in virtually all areas of business law.

Michigan Law Firm - Warner Norcross + Judd LLP

In <a href="http://publicdocs.courts.mi.gov:81/SCT/PUBLIC/ORDERS/153191_54_01.pdf" target="_blank" rel="noreferrer noopener"><em>Trantham v. State Disbursement Unit</em></a>, No. 153191, the Michigan Supreme Court vacated the portion of the Court of Appeals’ opinion holding that a $0.25 assessment for the Attorney General’s operations fund—which the Friend of the Court (FOC) collected from child support payers under MCL 600.2538(1)—was a tax.&nbsp; It also vacated the Court of Appeals’ ruling remanding the case to the Court of Claims to determine the constitutionality of the assessment.&nbsp; The Court stated that the issue of whether the assessment was a constitutional tax was not raised by either party and was, therefore, unnecessary to the contested issue of whether the FOC’s user fee violated the Takings Clause and substantial due process.&nbsp;

contentpilot/introduction

In all other respects, leave to appeal was denied.&nbsp; &nbsp;To read our previous post about the Court of Appeals’ opinion, click&nbsp;<a href="http://www.wnj.com/Blogs/Appellate/November-2015/COA-Monthly-charge-collected-by-FOC-from-child-and" target="_blank" rel="noreferrer noopener">he</a><a href="https://www.wnj.com/updates/coa-monthly-charge-collected-by-foc-from-child-and-spousal-support-payments-is-not-an-unconstitutional-taking-nor-does-it-violate-substantive-due-process" target="_blank" rel="noreferrer noopener">re</a>.&nbsp;

core/paragraph

Partner

Ashley G. Chrysler

Labor and Employment

MSC vacates COA holding that $0.25 Friend of the Court assessment is a tax

Warner Norcross + Judd LLP is responsible for the contents of our advertising and this website. Please read our full <a href="/privacy-policy/" aria-label="see privacy policy">privacy policy</a> available on our website. If you have any questions or comments about our website or our Privacy Policy please contact us at <a href="mailto:info@wnj.com">info@wnj.com</a> or 616.752.2000. 

MSC vacates COA holding that $0.25 Friend of the Court assessment is a tax

professionals