Caterpillar, Inc. v. Department of Treasury, 90999

• Citation: 475 N.W.2d 818,439 Mich. 860
• Decision Date: 04 October 1991
• Docket Number: No. 90999,No. 119584,90999,119584
• Parties: CATERPILLAR, INC., formerly Caterpillar Tractor Co., Plaintiff-Appellant and Cross-Appellee, v. DEPARTMENT OF TREASURY, Revenue Division, Defendant-Appellee and Cross-Appellant. COA439 Mich. 860, 475 N.W.2d 818
• Court: Supreme Court of Michigan

Page 818

475 N.W.2d 818

CATERPILLAR, INC., formerly Caterpillar Tractor Co., Plaintiff-Appellant and Cross-Appellee, v. DEPARTMENT OF TREASURY, Revenue Division, Defendant-Appellee

and Cross-Appellant.

No. 90999.

COA No. 119584.

439 Mich. 860, 475 N.W.2d 818

Supreme Court of Michigan.

Oct. 4, 1991.

Prior report: 188 Mich.App. 621, 470 N.W.2d 80.

ORDER

On order of the Court, the application for leave to appeal and application for leave to appeal as cross-appellant are considered, and they are GRANTED, limited to the following issues: (1) whether, prior to the passage of 1991 P.A. 77, the capital acquisition deduction provisions in M.C.L. Sec. 208.23(a) and (c); M.S.A. Sec. 7.558(23)(a) and (c) violated U.S. Const., art. 1, Sec. 8, cl. 3; and, if so, (2) whether the lower courts erred by limiting the effect of their rulings to tax years beginning after September 30, 1989; and (3) what relief, if any, should the plaintiff receive?

We further ORDER the plaintiff to file not later than November 4, 1991 a brief and appendix in the form and manner provided by MCR 7.306 through 7.309, and we ORDER the defendant to file not later than November 25, 1991 a brief and appendix in accordance with those rules.

The Clerk is directed to place this matter on the December 1991 session calendar for argument and submission.