Opinion
SC 166059 COA 358228
03-08-2024
ROBERT J. DOERR, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.
Tax Tribunal: 20-004152-TT
Elizabeth T. Clement, Chief Justice Brian K. Zahra David F. Viviano Richard H. Bernstein Megan K. Cavanagh Elizabeth M. Welch Kyra H. Bolden, Justices
ORDER
On order of the Court, the application for leave to appeal the June 8, 2023 judgment of the Court of Appeals is considered and, pursuant to MCR 7.305(H)(1), in lieu of granting leave to appeal, we VACATE the judgment of the Court of Appeals and REMAND this case to that court for further consideration. On remand, while retaining jurisdiction, the Court of Appeals shall remand this case to the Small Claims Division of the Michigan Tax Tribunal (MTT) to answer the following: (1) whether the petitioner presented evidence in the form of videos and photographs at the May 6, 2021 hearing that purportedly show that the petitioner and his wife had moved out of the Old Colony property to the Lakeside property; (2) whether any such evidence presented was admitted for the MTT's consideration and, if not, the reason why it was not admitted; (3) whether any such evidence, if presented and admitted, was considered by the MTT in its final opinion and judgment, despite the lack of specific reference to said evidence therein; and (4) whether the respondent conceded during the hearing that the petitioner's evidence was sufficient to meet his burden of proof to claim the principal residency exemption. The MTT shall then forward its answers-with each and every transcript, if any, that the MTT made of its hearings in this case-to the Court of Appeals, which shall reconsider the petitioner's appeal in light of this information. See TTR 265. In all other respects, leave to appeal is DENIED, because we are not persuaded that the questions presented should now be reviewed by this Court.
We do not retain jurisdiction.