Opinion
SC: 160635 COA: 343521 SC: 160636 COA: 343989
09-08-2021
DEPARTMENT OF TALENT & ECONOMIC DEVELOPMENT/UNEMPLOYMENT INSURANCE AGENCY, Appellee, v. AMBS MESSAGE CENTER, INC., Claimant-Appellant. Department of Talent & Economic Development/Unemployment Insurance Agency, Appellee, v. NBC Truck Equipment, Inc., Claimant-Appellant.
Order
By order of May 8, 2020, the application for leave to appeal the September 12, 2019 judgment of the Court of Appeals was held in abeyance pending the decision in Dep't of Talent & Econ Dev v. Great Oaks Country Club (Docket No. 160638). On order of the Court, the case having been decided on June 7, 2021, ––– Mich ––––, ––– N.W.2d ––––, 2021 WL 2309649 (2021), the application is again considered. Pursuant to MCR 7.305(H)(1), in lieu of granting leave to appeal, we REVERSE the judgment of the Court of Appeals and we REMAND this case to the Unemployment Insurance Agency for reconsideration of the claimants-appellants’ entitlement to the new-employer tax rate under MCL 421.13m(2)(a)(i )(A) and (B) of the Michigan Employment Security Act (the MESA), MCL 421.1 et seq. , in light of this Court's decision in Great Oaks Country Club .
Viviano, J., did not participate due to a familial relationship with a circuit court judge involved in this case.