Grunewald v. Michigan Dept. of Treasury

Core Citations

DISTINGUISHED in

• Detroit Bank & Trust Co. v. Department of Treasury

This document cites

• Arkansas - Collins v. Skelton, 74--90
• Michigan - Roosevelt Oil Co. v. Alger
• Federal Cases - Shaffer v. Carter
• Minnesota - Friedell v. Commissioner of Taxation, 47927
• US - Reference Stubs - Taxable income partly attributable to state



See all quotations

• US - Reference Stubs - "Taxable income" defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; "retirement or pension benefits" defined; limitations and restrictions; treatment of surviving spouses; definitions
• US - Reference Stubs - Interest and dividends; allocation
• US - Reference Stubs - Sales factor; determination
• US - Reference Stubs - 'Business income' defined
• US - Reference Stubs - Income tax act of 1967; short title
• US - Reference Stubs - Apportionment of business income; exception; calculation
• US - Reference Stubs - Allocation and apportionment of business income taxable in another state