With Clifford Maine, Jeffrey Muth
Michigan Court of Appeals has determined in FMG Leasing, LLC v. Dep’t of Treasury No. 312448, 2014 WL 2931938 (Mich. Ct. App. June 26, 2014), that a related party lessor did not have the option to remit use tax payments on rental receipts when it leased an aircraft to a related party lessee at a less than fair market value rental rate.