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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667

Blog: www.EdKisscorni.com/Blog1
Email: Ed@EdKisscorni.com
 



 



 

 Blog 
Monday, October 15 2012

Personal Income Tax Unitary Business Apportionment Case Appealed

 

In the matter of The Estate of Thomas M Wheeler, et al., v. Department of Treasury, Michigan Court of Appeals, No. 302251, July 31, 2012, the Michigan Supreme Court has issued an order granting the application for leave to appeal to hear a Michigan individual income tax case.  In that case, the appellate court held that an S corporation and a lower-tier general partnership were unitary, so that the shareholders/taxpayers properly apportioned their income to Michigan under the personal income tax laws.  Vacating an earlier opinion, the Michigan Court of Appeals held that an S corporation and a lower-tier general partnership were unitary.

   

In addition, the Court ordered that a similar case in which the appellate court held that taxpayers were not permitted to combine business income from separate entities for personal income tax purposes be argued.  In Malpass v. Department of Treasury, Michigan Court of Appeals, No. 299057, Unpublished December 6, 2011, Approved for Publication January 19, 2012 the Michigan Court of Appeals held that taxpayers were not permitted to combine business income from separate entities for personal income tax purposes.  The case was issued earlier as an unpublished decision.

 

The Estate of Thomas M Wheeler, et. al. v. Department of Treasury, Michigan Supreme Court, No. 145367, Order issued October 4, 2012

Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  Email

 

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