Opinion
Docket Nos. 69-71, Calendar Nos. 48,494-48,496.
Decided January 9, 1961.
Appeal from Court of Claims; Smith (Richard G.), J., presiding. Submitted October 12, 1960. (Docket Nos. 69-71, Calendar Nos. 48,494-48,496.) Decided January 9, 1961.
Claim by Express Freight Lines, Inc., a Wisconsin corporation, against the State of Michigan, Department of Revenue, and Louis M. Nims, commissioner, for refund of business activities taxes paid under protest. Similar actions by Detroit-Pittsburgh Motor Freight, Inc., an Ohio corporation, and Liberty Highway Company, an Ohio corporation. Cases consolidated on hearing and appeal. Judgments for defendants. Plaintiffs appeal. Affirmed.
Judson B. Robb, for plaintiffs.
Paul L. Adams, Attorney General, Samuel J. Torina, Solicitor General, T. Carl Holbrook, Philip Wuntner, and William D. Dexter, Assistant Attorneys General, for defendants.
Amicus curiae: Butzel, Eaman, Long, Gust Kennedy, for Lakehead Pipe Line Company, Inc.
Decision and opinion of the Court in Armco Steel Corporation v. Department of Revenue, 359 Mich. 430, are dispositive of all issues raised on appeal in this case.
Affirmed, without costs.
DETHMERS, C.J., and CARR, KELLY, SMITH, BLACK, EDWARDS, and SOURIS, JJ., concurred.