March 25, 2015
DEENA SHOTWELL, Petitioner-Appellee,
DEPARTMENT OF TREASURY, Respondent-Appellant
COA: 314860. MTT: 00-432519.
Robert P. Young, Jr., Chief Justice. Stephen J. Markman, Mary Beth Kelly, Brian K. Zahra, Bridget M. McCormack, David F. Viviano, Richard H. Bernstein, Justices.
On order of the Court, the application for leave to appeal the May 27, 2014 judgment of the Court of Appeals is considered and, pursuant to MCR 7.302(H)(1), in lieu of granting leave to appeal, we VACATE that part of the Court of Appeals judgment concerning de facto officers. The Court of Appeals erred in concluding that " a material question of fact may have remained regarding petitioner's status as a de facto officer." The Michigan Tax Tribunal concluded that petitioner was not a de facto officer, and its findings are supported by competent, material, and substantial evidence on the whole record. Briggs Tax Serv., L.L.C. v Detroit Pub. Sch., 485 Mich. 69, 75 (2010), 780 N.W.2d 753. In all other respects, leave to appeal is DENIED, because we are not persuaded that
the remaining question presented should be reviewed by this Court.