(DOWNLOAD) "Little Caesar Enterprises v. Department of Treasury" by State of Michigan Court of Appeals # eBook PDF Kindle ePub Free

📘 Read Now     📥 Download

eBook details

• Title: Little Caesar Enterprises v. Department of Treasury
• Author : State of Michigan Court of Appeals
• Release Date : January 05, 1997
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 69 KB

Description

Plaintiff appeals as of right from an order granting defendant summary Disposition pursuant to MCR 2.116(C)(10). The lower court upheld defendant's single business tax assessments against plaintiff for deficiencies during the tax years 1985-89. We reverse. Plaintiff is in the business of entering into franchise agreements that permit others to operate retail food operations under its name nationally and internationally. Plaintiff receives various payments from its franchisees pursuant to these agreements, two of which are relevant here. The first is a one-time payment that plaintiff usually receives at the time a franchise agreement is signed, although plaintiff notes that the payment could be paid in installments. Plaintiff applies these proceeds to site approval, lease approval, construction approval, franchisee training, and assistance in opening the restaurant. The fee is nonrefundable even in the event that the franchise does not come to fruition.

PDF Books "Little Caesar Enterprises v. Department of Treasury" Online ePub Kindle