enjoyment rule (Michigan) · Go Syfert
← Michigan issues

enjoyment rule in Michigan

10 Michigan opinions name it 2 courts 1921–2014 0 in the last five years

The cases below were cited by Michigan courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (3)

CaseFollowedCited
People v. Williamsgreen
michctapp · 1968 · cited in 6 Michigan opinions naming this issue, 1968–1981
2 sentences

1981The statute seeks to secure to those serving sentences in a State prison the enjoyment of the rule of law which in the absence of a statute otherwise providing, prohibits imposition of a sentence to commence upon completion or expiration of another sentence.’ People v Williams, 9 Mich App 676, 682 (1968), citing In re Carey, 372 Mich 378 (1964).

1980The statute seeks to secure to those serving sentences in a State prison the enjoyment of the rule of law which, in the absence of a statute otherwise providing, prohibits imposition of a sentence to commence upon completion or expiration of another sentence.’ People v Williams (1968), 9 Mich App 676, 682 , citing In re Carey (1964), 372 Mich 378 .

26
Dooley v. City of Detroitgreen
mich · 1963 · cited in 2 Michigan opinions naming this issue, 1984–2014
2 sentences

2014In a line of decisions, the Court had held Michigan’s corporate franchise tax “was an excise tax on the franchise to do business as a corporation within the State.” Dooley, 370 Mich at 205-206 . 7 In making that determination the Supreme Court had relied on what it described as the “broad definition of an excise,” which was “a tax imposed upon the performance of an act, the engaging in an occupation, or the enjoyment of a privilege.” Id. at 206 (citation and quotation marks omitted).

2014In a line of decisions, the Court had held Michigan’s corporate franchise tax “was an excise tax on the franchise to do business as a corporation within the State.” Dooley, 370 Mich at 205-206 . 7 In making that determination the Supreme Court had relied on what it described as the “broad definition of an excise,” which was “a tax imposed upon the performance of an act, the engaging in an occupation, or the enjoyment of a privilege.” Id. at 206 (citation and quotation marks omitted).

12
City of New York v. Feiringgreen
scotus · 1941 · cited in 1 Michigan opinions naming this issue, 2014–2014
2 sentences

2014On the other hand, the United States Supreme Court has held that an “excise tax” is “. . . practically any tax which is not an ad valorem tax ..., imposed on the performance of an act, the engaging in an occupation or the enjoyment of a privilege. ...” City of New York v Feiring, 313 US 283, 285 ; 61 S Ct 1028, 1029 (1941).

2014On the other hand, the United States Supreme Court has held that an “excise tax” is “. . . practically any tax which is not an ad valorem tax ..., imposed on the performance of an act, the engaging in an occupation or the enjoyment of a privilege. ...” City of New York v Feiring, 313 US 283, 285 ; 61 S Ct 1028, 1029 (1941).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Michigan. Read the followed side critically anyway.

Also cited on this issue (4)

CaseCitedYears
In Re Carey green
mich · 1964
2 sentences

1981The statute seeks to secure to those serving sentences in a State prison the enjoyment of the rule of law which in the absence of a statute otherwise providing, prohibits imposition of a sentence to commence upon completion or expiration of another sentence.’ People v Williams, 9 Mich App 676, 682 (1968), citing In re Carey, 372 Mich 378 (1964).

1980The statute seeks to secure to those serving sentences in a State prison the enjoyment of the rule of law which, in the absence of a statute otherwise providing, prohibits imposition of a sentence to commence upon completion or expiration of another sentence.’ People v Williams (1968), 9 Mich App 676, 682 , citing In re Carey (1964), 372 Mich 378 .

61968–1981
People v. Loney green
michctapp · 1968
1 sentence

1970In re Carey (1964), 372 Mich 378, 380 .” See, also, People v. Loney (1968), 12 Mich App 288 . 2 The statute also has the effect of insuring a speedy trial under conditions where defendant is unable to maintain personal contact with his witnesses.

11970–1970
Youngblood v. Sexton green
mich · 1875
1 sentence

1921In Kitson v. Mayor, etc., of Ann Arbor, 26 Mich. 325 , and Youngblood v. Sexton, 32 Mich. 406 , local specific taxes were involved.

11921–1921
Kitson v. Mayor of Ann Arbor green
mich · 1873
1 sentence

1921In Kitson v. Mayor, etc., of Ann Arbor, 26 Mich. 325 , and Youngblood v. Sexton, 32 Mich. 406 , local specific taxes were involved.

11921–1921

Statutes the citing opinions construe

MI § Mich. Comp. Laws § 780.131 (7) MI § Mich. Comp. Laws § 780.133 (5) MI § Mich. Comp. Laws § 768.7a (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

MD 14 (1925–2024) IN 10 (1904–2008) MI 10 (1921–2014) GA 8 (1910–2025) OH 8 (1904–2025) NY 6 (1857–1958) WA 6 (1976–2015) NM 5 (1938–2015) MA 4 (1932–1995) CO 4 (1983–1998) PA 4 (1936–1977) KS 4 (1973–2017) OK 4 (1945–2003) MO 3 (1933–2018) CA 3 (1902–1953) LA 3 (1938–2018) ME 2 (1957–1985) MN 2 (2013–2014) IA 2 (1942–2002) SD 2 (1944–1959) OR 2 (1901–1992) AR 2 (1915–1956) MT 2 (1964–1979) TN 2 (1923–2020) NC 2 (1915–1939) VA 2 (1880–1881) KY 2 (1927–1971)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

← Caselaw search · G Cite Topics · Brief Check