business privilege in Michigan

6 Michigan opinions name it 2 courts 1921–2026 1 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 (2)

Case	Followed	Cited
Runo v. Rothschildgreen mich · 1922 · cited in 1 Michigan opinions naming this issue, 2002–2002 2 sentences 2002See, e.g., Runo v Rothschild, 219 Mich 560, 564-565 ; 189 NW 183 (1922) (citing the definition of a partnership from the statute and referencing the common-law test of partnership found in Beecher, supra); Van Stee v Ransford, 346 Mich 116, 133 ; 77 NW2d 346 (1956) (stating that “ ‘in the absence of an express agreement, . . . acts and conduct in relation to the business are the test to be used in determining if a partnership exists.’ ”). 2002See, e.g., Runo v Rothschild, 219 Mich 560, 564-565 ; 189 NW 183 (1922) (citing the definition of a partnership from the statute and referencing the common-law test of partnership found in Beecher, supra); Van Stee v Ransford, 346 Mich 116, 133 ; 77 NW2d 346 (1956) (stating that “ ‘in the absence of an express agreement, . . . acts and conduct in relation to the business are the test to be used in determining if a partnership exists.’ ”).	1	1
Banner Laundering Co. v. State Board of Tax Administrationgreen mich · 1941 · cited in 1 Michigan opinions naming this issue, 1948–1948 1 sentence 1948See, also, Banner Laundering Co. v. State Board of Tax Administration , 297 Mich. 419 ; Miller v. Michigan State Apple Commission , 296 Mich. 248 ; and Kull v. Michigan State Apple Commission , 296 Mich. 262 , in which the statutes involved imposed privilege taxes.	1	1

Distinguished, questioned or overruled (0)

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

Also cited on this issue (10)

Case	Cited	Years
Elias Bros. Restaurants, Inc. v. Treasury Department green mich · 1996 2 sentences 2026MCL 205.53(1) provides that “if a person engages or continues in a business for which a privilege tax is imposed by this act, the person shall, under rules the department prescribes, apply for and obtain from the department a license to engage in and to conduct that business for the current tax year.” -7- “Because tax exemptions are disfavored, the burden of proving entitlement to an exemption rests on . . . the party asserting the right to the exemption.” Elias Bros Restaurants, Inc v Dep’t of Treasury, 452 Mich 144, 150 ; 549 NW2d 837 (1996). “[T]ax exemptions are strictly construed against 2026MCL 205.53(1) provides that “if a person engages or continues in a business for which a privilege tax is imposed by this act, the person shall, under rules the department prescribes, apply for and obtain from the department a license to engage in and to conduct that business for the current tax year.” -7- “Because tax exemptions are disfavored, the burden of proving entitlement to an exemption rests on . . . the party asserting the right to the exemption.” Elias Bros Restaurants, Inc v Dep’t of Treasury, 452 Mich 144, 150 ; 549 NW2d 837 (1996). “[T]ax exemptions are strictly construed against	1	2026–2026
Andrie Inc v. Department of Treasury green mich · 2014 1 sentence 2026According to the Supreme Court, “[r]ecordkeeping requirements exist so that the department may confirm the tax liability of a taxpayer.” Andrie Inc, 496 Mich at 178 , citing MCL 205.68.	1	2026–2026
Magnetek Controls, Inc. v. REVENUE DIV., TREASURY DEP'T. green michctapp · 1997 2 sentences 2003Magnetek Controls, Inc v Revenue Div, Dep’t of Treasury, 221 Mich App 400, 404 ; 562 NW2d 219 (1997). 2003Magnetek Controls, Inc v Revenue Div, Dep’t of Treasury, 221 Mich App 400, 404 ; 562 NW2d 219 (1997).	1	2003–2003
Beecher v. Bush green mich · 1881 1 sentence 2002See, e.g., Runo v Rothschild, 219 Mich 560, 564-565 ; 189 NW 183 (1922) (citing the definition of a partnership from the statute and referencing the common-law test of partnership found in Beecher, supra); Van Stee v Ransford, 346 Mich 116, 133 ; 77 NW2d 346 (1956) (stating that “ ‘in the absence of an express agreement, . . . acts and conduct in relation to the business are the test to be used in determining if a partnership exists.’ ”).	1	2002–2002
Van Stee v. Ransford green mich · 1956 2 sentences 2002See, e.g., Runo v Rothschild, 219 Mich 560, 564-565 ; 189 NW 183 (1922) (citing the definition of a partnership from the statute and referencing the common-law test of partnership found in Beecher, supra); Van Stee v Ransford, 346 Mich 116, 133 ; 77 NW2d 346 (1956) (stating that “ ‘in the absence of an express agreement, . . . acts and conduct in relation to the business are the test to be used in determining if a partnership exists.’ ”). 2002See, e.g., Runo v Rothschild, 219 Mich 560, 564-565 ; 189 NW 183 (1922) (citing the definition of a partnership from the statute and referencing the common-law test of partnership found in Beecher, supra); Van Stee v Ransford, 346 Mich 116, 133 ; 77 NW2d 346 (1956) (stating that “ ‘in the absence of an express agreement, . . . acts and conduct in relation to the business are the test to be used in determining if a partnership exists.’ ”).	1	2002–2002
Jackson v. Gregory neutral michctapp · 1971 1 sentence 1972MCLA 600.2146; MSA 27A.2146; Jackson v Gregory, 32 Mich App 301 (1971).	1	1972–1972
Miller v. Michigan State Apple Commission green mich · 1941 1 sentence 1948See, also, Banner Laundering Co. v. State Board of Tax Administration , 297 Mich. 419 ; Miller v. Michigan State Apple Commission , 296 Mich. 248 ; and Kull v. Michigan State Apple Commission , 296 Mich. 262 , in which the statutes involved imposed privilege taxes.	1	1948–1948
Kull v. Michigan State Apple Commission green mich · 1941 1 sentence 1948See, also, Banner Laundering Co. v. State Board of Tax Administration , 297 Mich. 419 ; Miller v. Michigan State Apple Commission , 296 Mich. 248 ; and Kull v. Michigan State Apple Commission , 296 Mich. 262 , in which the statutes involved imposed privilege taxes.	1	1948–1948
Barth v. Christian Psychopathic Hospital Ass'n green mich · 1917 1 sentence 1921Barth v. Hospital Ass’n, 196 Mich. 642 ; Saier v. Joy, 198 Mich. 295 (L.	1	1921–1921
Saier v. Joy green mich · 1917 1 sentence 1921Barth v. Hospital Ass’n, 196 Mich. 642 ; Saier v. Joy, 198 Mich. 295 (L.	1	1921–1921

Where else courts name it

PA 84 (1899–2026) IL 21 (1895–2025) NY 14 (1906–2022) CA 14 (1907–2026) WA 14 (1922–2020) TX 10 (1914–2025) GA 9 (1898–2024) NJ 9 (1961–2022) MO 7 (1883–1993) AZ 7 (1965–2023) VA 7 (1917–2000) WI 7 (1887–2009) OH 6 (1990–2026) IN 6 (1904–2003) MI 6 (1921–2026) MA 5 (1988–2011) IA 5 (1984–2026) CT 5 (1934–1992) WV 4 (1949–2004) HI 4 (2004–2016) OK 4 (1910–2009) OR 3 (1916–2016) AL 3 (1937–2000) NM 3 (1979–2012) ME 2 (1972–1985) SC 2 (1988–1988) RI 2 (2009–2011) SD 2 (1933–1996) MS 2 (1930–2012) MD 2 (1979–1988) LA 2 (2012–2020)

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.

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