Chocola v. Department of Treasury

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Subchapter S corporations enjoy unique characteristics that provide a compelling analogy to partnerships, which produce apportionable business income in the hands of member partners . . . .”
• income from an out-of-state subchapter S corporation is business income under applicable Department of Treasury rules and may be apportioned and thereby excluded from a Michigan resident’s tax base
• income from an out-of-state S corporation is business income under applicable Department of Treasury rules and may be apportioned and thereby excluded from a Michigan resident’s tax base

Source: CourtListener parenthetical corpus (CC0).