Michigan Court of Appeals February 19, 2013, Docket No. 308319 (Orthopaedic Associates of Grand Rapids v. Department of Treasury)

PER CURIAM.

Respondent appeals as of right a determination of the Michigan Tax Tribunal (MTT) that payments made by petitioner for continuing medical education (CME) expenses and for medical malpractice insurance (MMI) premiums did not constitute compensation under the Single Business Tax Act (SBTA), MCL 208.1 et seq.1 We reverse.

I.