Opinion
Docket No. 146218. COA No. 302190.
2013-09-30
Larry J. WINGET and Alicia J. Winget, Petitioners–Appellants, v. DEPARTMENT OF TREASURY, Respondent–Appellee.
Order
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, 833 N.W.2d 272 (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.