[Download] "Thiokol Corp. V. Department Of Treasury" by United States Court Of Appeals For The Sixth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Thiokol Corp. V. Department Of Treasury
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 05, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
Plaintiffs appeal an order dismissing their complaint in this ERISA action challenging various provisions of the Michigan Tax Code. On January 16, 1990, Thiokol Corporation, Morton International, Inc. and Bee Chemical Company ("plaintiffs"), all Michigan corporations, sued the Revenue Division of the Michigan Department of Treasury, Douglas B. Roberts, in his official capacity as Treasurer of the State of Michigan and Thomas M. Hoatlin, in his official capacity as Commissioner of Revenue of the State of Michigan ("defendants") in federal district court.*fn1 Under Michigan's Single Business Tax ("SBT"), contributions to employee benefit plans are taxed. Mich. Comp. Laws §§ 208.4(3), 208.9(5). In their complaint, the plaintiffs sought declaratory, injunctive and monetary relief. In count I, plaintiffs sought a declaration that these provisions of the SBT were invalid and preempted by section 514(a) of the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1144 (a). In count II, plaintiffs asked the court to enjoin the collection of taxes based on the payment by employers to employee welfare benefit plans and to prohibit defendants from refusing to honor their refund requests. In count III, plaintiffs requested that taxes that they had allegedly erroneously overpaid, be refunded with interest.