Order Michigan Supreme Court
Lansing, Michigan
September 30, 2013 Robert P. Young, Jr.,
Chief Justice
146218 & (42) Michael F. Cavanagh
Stephen J. Markman
Mary Beth Kelly
Brian K. Zahra
Bridget M. McCormack
LARRY J. WINGET and ALICIA J. WINGET, David F. Viviano,
Petitioners-Appellants, Justices
v SC: 146218
COA: 302190
Tax Tribunal: 00-319852
DEPARTMENT OF TREASURY,
Respondent-Appellee.
_________________________________________/
By order of April 1, 2013, the application for leave to appeal the October 16, 2012
judgment of the Court of Appeals was held in abeyance pending the decisions in Malpass
v Dep’t of Treasury (Docket Nos. 144430-2) and Wheeler Estate v Dep’t of Treasury
(Docket Nos. 145367-70). On order of the Court, the cases having been decided on June
24, 2013, 494 Mich 237 (2013), the application is again considered and, pursuant to MCR
7.302(H)(1), in lieu of granting leave to appeal, we VACATE the judgment of the Court
of Appeals and we REMAND this case to the Court of Appeals for reconsideration in
light of Malpass and Wheeler. The motion for entry of an order reversing the Court of
Appeals decision and remanding the action to the Michigan Tax Tribunal is DENIED.
I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the
foregoing is a true and complete copy of the order entered at the direction of the Court.
September 30, 2013
t0923
Clerk