Topic: in the absence of fraud, review of a decision by the tax tr… · Go Syfert
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Topic #19802

3 canonical passages across 2 cases, quoted by 21 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from Michigan Bell Telephone Co. v. Department of Treasury.

#Case FlagCanonical passage Citers
1 Michigan Bell Telephone Co. v. Department of Treasury Anchor
mich · 1994
green “in the absence of fraud, review of a decision by the tax tribunal is limited to determining whether the tribunal erred in applying the law or adopted a wrong principle; its factual findings are conclusive if supported by competent, material, and substantial evidence on the whole…” 12
2 Dow Chemical Co. v. Department of Treasury
michctapp · 1990
neutral “substantial evidence must be more than a scintilla of evidence, although it may be substantially less than a preponderance of the evidence required in most civil cases.” 6
3 Michigan Bell Telephone Co. v. Department of Treasury
mich · 1994
green “competent, material, and substantial evidence on the whole record.” 3

A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.

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