Stolper v. Department of Treasury

Core Citations

DISTINGUISHED in

• Foster v. Van Buren Cnty.

This document cites

• Michigan - MCI Telecommunications Corp. v. Department of Treasury, Revenue Div.
• Michigan - Lake Carriers' Ass'n v. Director of Dept. of Natural Resources
• Michigan - Pajot v. Empire House Motel, 59792
• Michigan - Rosenbaum v. Michigan Dept. of Treasury, Revenue Division, Docket No. 30894
• US - Reference Stubs - Applicability of definitions



See all quotations

• US - Reference Stubs - 'Blind' and 'claimant' defined
• US - Reference Stubs - 'Gross rent,' 'homestead,' 'household,' and 'total household resources' defined
• US - Reference Stubs - Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined
• US - Reference Stubs - Person; definition
• 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 - Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability
• US - Reference Stubs - Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; 'totally and permanently disabled' defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act
• US - Reference Stubs - Income producing activities solely in state
• US - Reference Stubs - Income tax act of 1967; short title
• US - Reference Stubs - Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone
• US - Reference Stubs - Income tax act; rules of construction; internal revenue code, applicability