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In the Michigan Court of Appeals, when a party files an appeal as of right (or the Court of Appeals grants leave to appeal), the appellee is entitled to file a cross-appeal.
On occasion, a plaintiff faced with the dismissal of one or more, but not all, of its claims may wish to pursue an immediate appeal without losing the ability to pursue its remaining claims later on.
TREASURY Issued: January 20, 2021 On November 19, 2020, the Court of Appeals issued its published decision in Emagine Entertainment, Inc., et. al. v Dep’t of Treasury, Mich App (2020).[1] Emagine operated movie theaters. At issue was whether Emagine’s sales of prepackaged candy constituted the taxable sale of prepared food and whether Emagine had collected the sales tax from its customers on those sales for purposes of its refund claim. As explained further below, the Court of Appeals upheld the Michigan Tax Tribunal, which invalidated part of the Department’s administra...