Michigan Court of Appeals August 8, 1995, Docket 153314 (Schubert v. Department of Treasury)

Per Curiam.

Petitioner appeals as of right from an opinion and judgment entered by the Michigan Tax Tribunal on June 2, 1992, assessing certain state income tax and single business tax liabilities and allowing certain penalties against petitioner. Respondent cross appeals, contending that other penalties are also applicable in this case.