Tax benefit Rule Not Applicable To Case at Hand
In a published opinion, the Michigan Court of Appeals has held that the federal tax benefit rule is incorporated into the Michigan personal income tax law However, the Court of Appeals held that it was not applicable to the taxpayers' case. The case was issued earlier as an unpublished decision.
Sturrus v. Department of Treasury, Michigan Court of Appeals, No. 295403, Unpublished February 8, 2011, Approved for Publication May 19, 2011