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STATE OF MICHIGAN
COURT OF APPEALS


ANTHONY W. WISNE, Plaintiff-Appellee, v DEPARTMENT OF TREASURY, Defendant-Appellant. _________________________________________ ANTHONY W. WISNE, Plaintiff-Appellant, v DEPARTMENT OF TREASURY, Defendant-Appellee.

FOR PUBLICATION January 16, 2001 9:15 a.m. No. 216850 Court of Claims LC No. 96-016485-CM

No. 216914 Court of Claims No. 96-016485-CM Updated Copy March 16, 2001

Before: Sawyer, P.J., and Murphy and Fitzgerald, JJ. PER CURIAM. In Docket No. 216850, defendant Department of Treasury appeals as of right the Court of Claims order granting plaintiff Anthony W. Wisne's motion for partial summary disposition, holding that 1990 PA 283 did not apply to the calculation of the Michigan income tax due on a nonresident shareholder's distributive income from a Michigan S corporation doing business in Michigan received before the act's effective date of December 14, 1990. In Docket No. 216914, plaintiff appeals as of right the order denying his claim for a refund of income taxes paid for the period of December 14 through December 31, 1990, on the ground that a nonresident -1-

shareholder's distributive share of a Michigan S corporation is subject to Michigan income taxes after the act's effective date of December 14, 1990. We affirm. Plaintiff, a resident of Florida, is a shareholder in several Michigan businesses that are known as "S corporations" under

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Michigan Law