Michigan Court of Appeals July 30, 2002, Docket 222513, 235810 (Columbia Associates, LP v. Department of Treasury)

Murphy, J.

In these consolidated appeals, petitioner Columbia Associates, L.P. (Columbia), appeals as of right, in Docket No. 222513, from a judgment by the Tax Tribunal that affirmed a deficiency assessment of single business taxes in the amount of $311,153, plus

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$78,828 in interest, for a total of $389,981. We affirm. In Docket No.