Michigan Court of Appeals April 22, 1987, Docket 91914 (Stratton-Cheeseman Management Co. v. Department of Treasury)

MacKenzie, J.

Plaintiff appeals as of right from a Court of Claims grant of summary disposition under MCR 2.116(0(10) to defendants, upholding the Department of Treasury’s decision not to pay a single business tax (sbt) refund of $60,013 to plaintiff for the taxable period July 1, 1979, through June 30, 1983, because plaintiff’s claimed "gross receipts” subject to the tax were incorrect.