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STATE OF MICHIGAN
COURT OF APPEALS


STEPHEN M. ATKINSON, on behalf of himself and all others similarly situated, Petitioner-Appellant, and CITY OF GROSSE POINTE PARK and GROSSE POINTE BOARD OF EDUCATION Intervening Petitioners, v CITY OF DETROIT, Respondent-Appellee.

UNPUBLISHED June 25, 1999

No. 199537 Michigan Tax Tribunal LC No. 174129

STEPHEN M. ATKINSON, on behalf of himself and all others similarly situated, Petitioner-Appellee, and CITY OF GROSSE POINTE PARK and GROSSE POINTE BOARD OF EDUCATION, Intervening Petitioners-Appellants, v CITY OF DETROIT, No. 199803 Michigan Tax Tribunal LC No. 174129

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Respondent-Appellee.

Before: MacKenzie, P.J., and Gribbs and Wilder, JJ. PER CURIAM. In Docket No. 199537, petitioner Stephen M. Atkinson, on behalf of himself and others similarly situated (hereafter collectively referred to as "petitioners") appeals as of right from the order of the Michigan Tax Tribunal dismissing his claim for a refund of taxes erroneously assessed and collected by respondent, City of Detroit (hereafter referred to as "Detroit"). In Docket No. 199803, intervening petitioners, the City of Grosse Pointe Park and the Grosse Pointe Board of Education (hereafter referred to as "Grosse Pointe"), appeal by delayed leave granted from the same order. We affirm. In the absence of fraud, review of a decision by the Tax Tribunal is limited to determining whether the tribunal erred in applying the law or adopted a wrong principle; its factual findings are conclusive if supported by competent, material, and substantial evidence on the whole record. Const 1963, art 6,

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Michigan Law