Michigan Court of Appeals January 25, 2002, Docket 224267 (Jefferson Smurfit Corp. v. Department of Treasury)

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United States · · · 25-01-2002

Murphy, J.

Defendant Michigan Department of Treasuiy appeals as of right from an order of the Court of Claims that held unconstitutional MCL 208.23(e), the

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site-based capital acquisition deduction provision of the Single Business Tax Act (sbta), MCL 208.1

et seq.

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