Narrative Opinion Summary
The Michigan Supreme Court, in an order dated June 1, 2011, addressed the appeal filed by Vestax Securities Corporation against the Department of Treasury. The Court reversed the October 28, 2010 judgment of the Court of Appeals, which had determined that independent registered representatives were agents of the plaintiff and that a substantial nexus existed between Michigan and the plaintiff's business activities, justifying the imposition of Michigan's Single Business Tax. The Supreme Court found that the evidentiary record did not support these conclusions. Consequently, the case was remanded to the Court of Claims for reinstatement of an earlier summary disposition order favoring the plaintiff, dated April 27, 2009. Justice Marilyn Kelly expressed a dissenting view, stating she would have granted leave to appeal. The order was certified by Clerk Corbin R. Davis.
Legal Issues Addressed
Dissenting Opinion on Leave to Appealsubscribe to see similar legal issues
Application: Justice Marilyn Kelly dissented, indicating she would have allowed the appeal to proceed.
Reasoning: Justice Marilyn Kelly expressed a dissenting view, stating she would have granted leave to appeal.
Evidentiary Record and Legal Conclusionssubscribe to see similar legal issues
Application: The Supreme Court found that the conclusions regarding agency and nexus were not supported by the evidentiary record.
Reasoning: The Supreme Court found that the evidentiary record did not support these conclusions.
Remand for Reinstatement of Summary Dispositionsubscribe to see similar legal issues
Application: The case was remanded to the Court of Claims to reinstate a previous summary disposition order in favor of the plaintiff.
Reasoning: Consequently, the case was remanded to the Court of Claims for reinstatement of an earlier summary disposition order favoring the plaintiff, dated April 27, 2009.
Reversal of Appellate Court Decisionsubscribe to see similar legal issues
Application: The Michigan Supreme Court reversed the Court of Appeals decision regarding the status of independent registered representatives and the nexus for tax purposes.
Reasoning: The Court reversed the October 28, 2010 judgment of the Court of Appeals, which had determined that independent registered representatives were agents of the plaintiff and that a substantial nexus existed between Michigan and the plaintiff's business activities, justifying the imposition of Michigan's Single Business Tax.